2003 (10) TMI 495 - AT - Central Excise

Issues: Jurisdiction of Commissioner of Customs (Appeals) - Transfer of appeal

Jurisdiction of Commissioner of Customs (Appeals):
The judgment discusses the issue of jurisdiction of the Commissioner of Customs (Appeals) to entertain an appeal. Initially, the Commissioner of Customs (Appeals), Jalandhar had jurisdiction to entertain the appeal under Notification No. 29/97-Cus. (N.T.), dated 7-7-1997. However, this jurisdiction changed with subsequent notifications. Notification No. 16/02-Cus. (N.T.) dated 7-3-2002, amended by Notification No. 78/02-Cus. (N.T.) dated 5-12-2002, resulted in the Commissioner of Customs (Appeals), Jalandhar losing jurisdiction to deal with appeals within the jurisdiction of Commissioner of Customs (Preventive), Amritsar. The impugned order in question was passed on 30-7-2003 when the Commissioner of Customs, Jalandhar had no jurisdiction to handle the appeal. The judgment clarifies that the jurisdiction at that time was with the Commissioner of Customs (Appeals), Delhi-I. No other notification affecting the jurisdiction of Commissioner of Customs (Appeals), Delhi-I was presented. Consequently, the appeal entertained by the Commissioner of Customs (Appeals), Jalandhar was found to be without jurisdiction, leading to the setting aside of the impugned order. The direction was given for the Commissioner of Customs (Appeals), Delhi-I to handle the appeal in accordance with the relevant notification.

Transfer of Appeal:
The judgment also addresses the transfer of the appeal from the Commissioner of Customs (Appeals), Jalandhar to the Commissioner of Customs (Appeals), Delhi-I. It states that the appeal on the file of the Commissioner of Customs (Appeals), Jalandhar shall be transferred to the file of his counterpart at Delhi-I. This transfer is a procedural step following the determination that the initial appeal was entertained without proper jurisdiction. The transfer ensures that the appeal is handled by the appropriate authority, as per the relevant notification and jurisdictional provisions. The decision to transfer the appeal aligns with the correction of the jurisdictional error made by the Commissioner of Customs (Appeals), Jalandhar, and facilitates the proper adjudication of the appeal by the competent authority, Commissioner of Customs (Appeals), Delhi-I.

Conclusion:
In conclusion, the judgment primarily deals with the issue of jurisdiction of the Commissioner of Customs (Appeals) in handling an appeal and the subsequent transfer of the appeal to the appropriate authority. It highlights the importance of adhering to jurisdictional provisions and notifications to ensure the proper administration of justice in customs matters. The decision to set aside the impugned order and transfer the appeal underscores the significance of jurisdictional clarity and adherence to legal procedures in the appellate process within the customs framework.

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