1992 (10) TMI 204 - AT - Customs

Summary

Issues: Jurisdiction of the Tribunal in baggage cases post-amendment by Finance Act No. 21 of 1984

The judgment before the Appellate Tribunal CEGAT, New Delhi involved a dispute regarding the jurisdiction of the Tribunal in baggage cases following an amendment by Finance Act No. 21 of 1984. The appellant, Shri O.P. Gulati, had filed an appeal against the order passed by the Collector of Customs (Appeals), New Delhi, which was received on 18th March, 1985. The respondent, represented by Shri M.N. Dhar, raised a preliminary objection stating that post the amendment, jurisdiction in baggage cases lies with the Central Government, necessitating a revision application. The appellant argued that he filed the appeal based on the order-in-appeal's preamble and requested the Tribunal to hear the appeal without placing him at a disadvantage due to the jurisdictional issue.

The Tribunal considered the facts and circumstances of the case, noting that Finance Act No. 21 of 1984 came into force on 11th May, 1984, while the relevant orders were dated before this date. Acknowledging that it was a baggage case and both parties agreed, the Tribunal concluded that post-amendment, jurisdiction did not lie with the Tribunal but with the revisionary authority, the Central Government. Citing a decision of the Hon'ble Madras High Court, the Tribunal emphasized that once an appeal is found to be incompetent due to jurisdictional issues, the proper course is to return the papers to the appellant for filing a revision application before the appropriate authority. Therefore, the Tribunal directed the Registry to return the papers to the appellant, allowing him to file a revision application before the Central Government if desired. The Tribunal highlighted that the appeal was presented within the limitation period and urged the revisionary authority to consider the limitation aspect sympathetically. Consequently, the appeal was disposed of in accordance with these findings.