2018 (4) TMI 1648 - CGOVT - Customs

Jurisdiction - Import of live cartridges and ammunition of different specifications - requirement of specific import license issued from DGFT - Baggage Rules - Held that - The Government has examined the matter and it is observed at the outset that it is not in dispute that the ammunitions were imported by the applicant as cargo and the above referred Bill of Entry was filed under Section 46 of the Customs Act 1962 for clearance of the same. Thus the goods were not imported as baggage. Whereas as per first proviso to Section 129A read with Section 129DD of Customs Act 1962 a revision application can be filed before the Government against the order-in-appeal if it relates to the issue of baggage drawback of duty and short landing of the goods. The dispute is regarding import of the ammunition as normal cargo. Therefore the Government does not have jurisdiction to deal with the present Revision Application - the Revision Application is rejected as not maintainable before the Government.

Summary

Issues: Jurisdiction of Government in Revision Application

Analysis:
The Revision Application was filed against an Order-in-Appeal passed by the Commissioner of Customs (Appeals), New Delhi. The applicant had imported restricted goods without producing the required import license, leading to seizure and subsequent confiscation of the goods by the Adjudicating Authority. A penalty was also imposed on the applicant. The applicant challenged the Commissioner's order, claiming that the original license issued by DGFT was lost, despite being initially issued for the import of the goods. The applicant's advocate requested time for additional submissions, which were not provided within the stipulated period.

The Government examined the matter and noted that the goods were imported as cargo under a specific Bill of Entry, not as baggage. The jurisdiction of the Government in hearing revision applications is limited to issues related to baggage, duty drawback, and short landing of goods as per the Customs Act, 1962. Since the dispute in this case pertained to the import of ammunition as normal cargo, falling outside the specified issues for Government jurisdiction, the Revision Application was deemed not maintainable before the Government.

Therefore, the Revision Application was rejected on the grounds of lack of jurisdiction, as the issue did not fall within the scope of matters that could be addressed by the Government in revision applications under the Customs Act, 1962.