2003 (12) TMI 417 - AT - Customs

Jurisdiction - Notification No. 16/2002-Cus. (N.T.) as amended by Notification No. 78/2002-Cus. (N.T.)

Summary

Issues: Jurisdiction of Commissioner of Customs (Appeals), Jalandhar over matters relating to Customs (Preventive), Amritsar.

In this case, the Appellate Tribunal CESTAT, New Delhi heard an appeal filed by the department against Order-in-Appeal No. 6/Cus/Jal/2003 passed by the Commissioner of Customs and Central Excise (Appeals), Jalandhar. The department argued that the Commissioner (Appeals), Jalandhar had no jurisdiction over matters related to Customs (Preventive), Amritsar, citing specific notifications. The Tribunal examined the notifications and determined that, as of 5-12-2002, the Commissioner of Customs (Appeals), Jalandhar did not have jurisdiction over such matters, which were appealable only to Commissioner of Customs (Appeals), Delhi-I. Consequently, the Tribunal set aside the order passed by the Commissioner (Appeals), Jalandhar for lack of jurisdiction and allowed the department's appeal.

Furthermore, the Tribunal noted that the party had initially filed the appeal with the Commissioner (Appeals), Jalandhar before the relevant entries in the notifications were amended. At that time, the Commissioner (Appeals), Jalandhar did have jurisdiction to entertain the appeal. Despite the subsequent amendment, which changed the jurisdiction, the Tribunal directed the Commissioner (Appeals), Jalandhar to promptly transfer the appeal and all related documents to the Commissioner (Appeals), Delhi-I, ensuring that the amendment did not prejudice the interests of the assessee. This decision aimed to facilitate a smooth transition of the case to the appropriate jurisdiction without adversely affecting the party involved.