2006 (3) TMI 667 - AT - Customs

Summary

Issues: Jurisdiction of Commissioner (Appeals) to hear appeals from orders of Adjudicating Authority at Amritsar

In this case, the appellant's appeals were dismissed by the Commissioner (Appeals) on the grounds of lack of jurisdiction to hear and dispose of appeals from orders passed by the Adjudicating authority at Amritsar. The Division Bench, in a similar matter, had remanded the case back to the Chief Commissioner, Chandigarh. Upon perusal of the records, it was found that the Commissioner (Appeals) had dismissed the appeal solely on jurisdictional grounds. The Division Bench's decision in the case of Sharma Woolen Mills Ltd. was cited, where it was held that if the Commissioner (Appeals) lacks jurisdiction, the appeal papers should be transferred to the appropriate authority or returned to the appellant. The impugned orders were set aside, waiving the pre-deposit of duty and penalty, and the appeals were allowed and remanded with directions to assign them to the Commissioner (Appeals) with jurisdiction over the appeals. The appeals were disposed of accordingly.