1985 (3) TMI 272 - AT - Customs

Summary

Issues:
1. Whether the original revision application filed under the Customs Act can be treated as an appeal under the Gold (Control) Act, 1968.
2. Determination of the appropriate jurisdiction for the transferred revision application.

Analysis:

Issue 1:
The appellant's advocate argued that the original revision application should be considered under the Gold (Control) Act, citing the nature of the penalties imposed and the circumstances of the case. The advocate highlighted the belief that only one revision application was required due to the consolidated order by the Appellate Collector of Customs. On the other hand, the Junior Departmental Representative contended that there were distinct proceedings under both acts, with separate adjudication orders and appeals. The J.D.R. emphasized the different units within the Finance Ministry handling applications under each act and the specific mention of the Customs Act in the appellant's submission. The Tribunal agreed with the J.D.R., noting the payment of the revision application fee under the Customs Act and the address to the Finance Ministry, thereby ruling that the application should be treated as one under the Customs Act.

Issue 2:
The appellant's advocate persisted in requesting that the matter be considered under the Gold (Control) Act, while the J.D.R. reiterated the Customs Act's applicability based on the fee payment and the application's address. After considering the arguments and circumstances, the Tribunal concurred with the J.D.R.'s position, emphasizing the payment made under the Customs Act and the address to the Customs revision application wing. The Tribunal concluded that the transferred revision application should be treated as an appeal under the Customs Act, 1962, without prejudice to the issue of limitation in filing the original revision application.

In conclusion, the Tribunal determined that the original revision application, now being treated as an appeal, should be considered under the Customs Act, 1962, based on the fee payment and addressing to the Customs authorities. The decision highlighted the importance of procedural compliance and jurisdictional clarity in such matters.