2004 (2) TMI 575 - AT - Customs

Summary

The Appellate Tribunal CESTAT, New Delhi heard appeals from both the Revenue and M/s. Oswal Woollen Mills Ltd. regarding a dispute under the Customs Act. The Revenue argued that the Commissioner (Appeals), Jalandhar did not have jurisdiction to hear the appeals, citing Notification No. 78/2002-Cus. (N.T.) dated 5-12-2002. It was found that the Commissioner (Appeals), Jalandhar lacked the authority to entertain customs appeals after the mentioned date. The impugned order was set aside, and the matter was remanded to the Commissioner of Customs (Appeals), Delhi-I for a decision on merits after providing M/s. Oswal Woollen Mills Ltd. with a hearing opportunity. The appeals were disposed of accordingly.