1983 (5) TMI 253 - AT - Customs

Summary

Issues:
Appeal jurisdiction of the Appellate Tribunal under the Gold Control Act, 1968.

Detailed Analysis:

1. Background of the Case:
The appeal was filed against an order passed by the Addl. Collector of Central Excise and Customs, West Bengal, confiscating primary gold and imposing a fine and penalty. The appeal was purported to be under Section 81 of the Gold Control Act, 1968.

2. Jurisdiction of the Tribunal:
The Tribunal clarified that no appeal lies against a decision or order passed by the Addl. Collector of Central Excise to the Tribunal. Citing a previous decision, it was established that the present appeal does not fall under the jurisdiction of the Tribunal.

3. Legal Provisions and Interpretation:
Section 80 of the Act provides for appeals to the Collector (Appeals) against decisions or orders passed by Gold Control Officers lower in rank than a Collector of Central Excise or Customs. On the other hand, Section 81(1) allows appeals to the Appellate Tribunal against orders passed by specific authorities. The Tribunal analyzed the hierarchy of officers under the Act to determine the appropriate appellate authority.

4. Interpretation of Section 78:
Section 78 of the Act empowers Gold Control Officers to adjudicate confiscations and penalties. It specifies that confiscations without limit can be adjudged by officers not below the rank of a Collector of Central Excise or Customs. The Central Government can authorize other officers for adjudication within specified limits. An amendment by the Government clarified the authority of Additional Collectors in certain matters.

5. Conclusion and Direction:
Based on the interpretation of relevant sections and notifications, the Tribunal concluded that the Addl. Collector of Central Excise falls under the category of officers lower in rank than a Collector of Central Excise. Therefore, the appeal does not lie with the Appellate Tribunal. The Tribunal directed the appeal papers to be returned to the appellant for presentation before the appropriate authority, i.e., the Collector (Appeals), within a specified timeframe to avoid rejection on the grounds of limitation.