2013 (3) TMI 433 - AT - Customs

Filling an appeal by department without having a proper authorization to appeal. - committee of commissioners - Held that - We find from the records that in this case, the committee which has directed the lower authorities to file an appeal was comprising Commissioner Customs (Kandla) and Incharge Commissioner of Customs (Prev.), Jamnagar. The said Committee of Commissioners of Customs, in our considered view do not have the authority to review the order of Commissioner (Appeals), Rajkot. - Since the authorisation granted to the lower authorities is without jurisdiction, we find that appeal is not maintainable before us. - The Revenue authorities may consider to file another appeal by getting proper authorisation if they so advised to do so. The appeal is rejected on the preliminary objections itself.

Summary

Issues:
1. Incorrect authorization for filing the appeal.
2. Jurisdiction of the Committee of Commissioners to review the order of the first appellate authority.

Analysis:
1. The appeal was filed by the Revenue against the Order-in-Appeal, which set aside the order on refund claims. The respondent raised a preliminary objection regarding the incorrect authorization for filing the appeal. The respondent argued that the authority vested with the Commissioners of Central Excise, Bhavnagar, and Rajkot, while the Commissioner of Customs, Kandla, and Commissioner of Customs (Preventive), Jamnagar had reviewed the order and directed the appeal. The departmental representative countered, citing notifications and circulars, asserting that the jurisdiction fell under the Commissioners of Customs. The Tribunal considered both submissions.

2. The Tribunal analyzed the provisions of Section 129A of the Customs Act, which require a Committee of Commissioners to review an order before filing an appeal. The order in appeal was passed by the Commissioner (Appeals) of Central Excise and Customs, Rajkot, while the appellant's unit was in the Kandla special economic zone. The Tribunal noted that the Committee should consist of Commissioners of Central Excise from Bhavnagar and Rajkot to review the order. However, in this case, the Committee comprised Commissioners of Customs (Kandla) and Incharge Commissioner of Customs (Prev.), Jamnagar, lacking the authority to review the order. Consequently, the appeal was deemed not maintainable due to the unauthorized authorization granted to the lower authorities.

3. The Tribunal concluded by rejecting the appeal on the preliminary objections raised. It suggested that the Revenue authorities consider filing another appeal with proper authorization if advised to do so. The appeal was dismissed based on the lack of jurisdiction of the Committee of Commissioners to review the order of the first appellate authority, highlighting the importance of proper authorization in legal proceedings.