2008 (7) TMI 751 - AT - Customs

Summary

Issues: Dispute over quantities imported, jurisdiction of Appellate Tribunal CESTAT, Kolkata

In this judgment by the Appellate Tribunal CESTAT, Kolkata, the dispute revolves around the quantities of goods imported by the Appellant Company, M/s. Swastic Oil Industries, and the quantities delivered to them compared to other parties, M/s. Adani Wilmar Limited and M/s. Vegetable Oil Industries. The Appellants allege receiving lesser quantities than the other parties, who deny receiving higher quantities. The Tribunal notes that the grievance is related to the carriage of imported cargo and short delivery, not falling under Customs-related issues like classification or valuation. Despite orders passed against the Appellants, the Tribunal finds that the grievance is not within the scope of the Customs Act, 1962, and thus, the Tribunal lacks jurisdiction to decide on the matter. The Appellants are advised to address their grievance with the Port Trust Authorities and the carrier of the goods instead. The Tribunal dismisses the Appeal, emphasizing that the Appellants can seek redressal through the appropriate channels outside the Tribunal's jurisdiction. The decision highlights the importance of jurisdictional boundaries and directs parties to the appropriate authorities for resolution.