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Issues: Jurisdiction of the Bench to hear the appeal involving unauthorised export of silver, transfer of the appeal to the East Regional Bench at Calcutta.
In this judgment by the Appellate Tribunal CEGAT, New Delhi, the issue at hand is the jurisdiction of the Bench to hear an appeal concerning the unauthorised export of silver weighing 387 kgs valued at Rs. 13.5 lakhs. The Department filed an appeal challenging the dropping of proceedings by the adjudicating authority, contending that the matter falls within the purview of the Regional Bench due to the absence of a question related to the rate of customs duty or the value of goods for assessment purposes. The jurisdiction of the Special Bench vis-a-vis the Regional Bench is debated, with the Department advocating for transfer to the East Regional Bench at Calcutta. The learned Counsel, however, argues that the Special Bench's jurisdiction is not precluded in such cases and transferring the appeal would affect the respondent's right to raise the issue of limitation. The Tribunal delves into the legal framework governing its jurisdiction, citing Section 129C of the Customs Act, 1962, which mandates that appeals relating to the determination of questions concerning customs duty rates or goods' valuation must be heard by a Special Bench. The Tribunal is empowered to regulate its procedures and bench locations, with specific directives issued through CEGAT orders delineating the jurisdiction of Special Benches for rate of duty matters and Regional Benches for other issues. The judgment references precedents emphasizing that jurisdiction cannot be conferred arbitrarily and must align with inherent jurisdiction, as highlighted in previous cases like Collector of Customs, Chandigarh v. Kashmir Vanaspati and Dr. S.K. Jhunjhunwala v. Collector of Customs, New Delhi. Based on the legal framework and precedents, the Tribunal concludes that the appeal in question falls within the jurisdiction of the Regional Bench, as established by previous rulings. The argument against transferring the appeal from the Special Bench to the Regional Bench is dismissed, especially considering the Counsel's acknowledgment of the Regional Benches' authority to transfer cases within Special Bench jurisdiction. Consequently, the Tribunal upholds the Department's contention and directs the transfer of the appeal to the East Regional Bench at Calcutta for further proceedings.
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