2004 (3) TMI 481 - AT - Customs

Summary

Issues:
1. Jurisdiction of Commissioner (Appeals) to decide appeals.
2. Confirmation of redemption fine and penalty.
3. Remand of appeals for fresh decision.

Jurisdiction Issue:
The judgment involves appeals filed by M/s. Kishen Chand & Sons and M/s. R.P. Trading Co. against a common Order-in-Appeal confirming redemption fine and penalty. The issue of jurisdiction was raised as the Revenue also filed appeals stating that the Commissioner (Appeals), Jalandhar did not have the authority to decide these appeals. The Revenue argued that the Commissioner of Customs and Central Excise, Jalandhar, was initially granted jurisdiction to hear appeals against orders of officers subordinate to the Commissioner of Customs (Preventive), Amritsar. However, subsequent amendments transferred this jurisdiction to the Commissioner of Customs (Appeals), Delhi-I. As of the date of the impugned Order, the Commissioner (Appeals), Jalandhar was not designated to hear appeals against orders from officers under the Commissioner of Customs (Preventive), Amritsar. Consequently, all appeals were remanded to the jurisdictional Commissioner (Appeals) for fresh consideration, with both parties agreeing to this course of action.

Confirmation of Redemption Fine and Penalty Issue:
The appeals involved challenges against an Order-in-Appeal where the Commissioner (Appeals), Jalandhar confirmed redemption fine and penalty, albeit with a reduction in the case of Kishen Chand & Sons. The legal representative for the assessees accepted the Revenue's argument regarding jurisdiction. The Tribunal took note of these submissions and decided to remand all appeals to the appropriate Commissioner (Appeals) for reconsideration. This decision was made to ensure that the appeals are decided afresh by the competent authority following the principles of natural justice.

Remand for Fresh Decision Issue:
In light of the jurisdictional dispute and the agreement between the parties, the Appellate Tribunal remanded all appeals to the jurisdictional Commissioner (Appeals) for a fresh decision. The Tribunal emphasized the need for the appeals to be reconsidered in accordance with the principles of natural justice. This remand was deemed necessary to address the jurisdictional concerns raised by the Revenue and to ensure that the appeals are adjudicated by the appropriate authority, thus upholding procedural fairness and legal requirements.