1987 (8) TMI 253 - AT - Customs

Summary

Issues:
1. Interim suspension of the operation of the impugned order of the Collector of Customs (Appeals).
2. Competence of the Collector of Customs (Appeals) to hear and dispose of an appeal arising under the provisions of the Gold (Control) Act, 1968.
3. Jurisdiction of the lower appellate authority in directing separate appealable orders under the Customs Act and Gold (Control) Act.

Analysis:
1. The Appellate Tribunal dismissed the applications seeking interim suspension of the impugned order of the Collector of Customs (Appeals) since the appeals themselves were proposed to be disposed of on the same day.

2. The appeals in question arose from an order of the Deputy Collector of Customs, Bangalore, which was set aside by the lower appellate authority, directing separate appealable orders under the Customs Act and Gold (Control) Act. The issue revolved around the competence of the Collector of Customs (Appeals) to hear appeals under the Gold (Control) Act, 1968. The Tribunal analyzed relevant sections of the Gold (Control) Act and noted that the Collector of Customs (Appeals) was a competent authority to decide matters under both Acts. Therefore, the impugned order was set aside, and the appeals were remitted to the Collector of Customs (Appeals) for disposal according to law.

3. The Tribunal considered the jurisdiction of the lower appellate authority in directing separate appealable orders under the Customs Act and Gold (Control) Act. It was emphasized that if two different appellate authorities were to decide on the same issue under both Acts, it could lead to conflicting decisions. Therefore, in the interest of justice and to avoid judicial conflict, the Tribunal concluded that the same authority, i.e., the Collector of Customs (Appeals), should decide matters arising under both Acts. Consequently, the impugned order was set aside, and the appeals were remitted to the competent authority for appropriate disposal.