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TMI Blog2010 (7) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... ent to pass order and Additional Collector covered thereunder. Collector of custom includes additional collector. Tribunal ought to have heard appeal. Matter remanded to Tribunal for deciding appeal on merit. - 1019 of 1990 - - - Dated:- 2-7-2010 - D.A. Mehta and H.N. Devani, JJ. REPRESENTED BY: S/Shri Rakesh Gupta, Uday Joshi, Hardik Gupta and Mrs. Pooja Gupta, for M/s. Trivedi Gupta, for the Petitioner. S/Shri B.B. Naik, Harm P. Raval and P.M. Dave, for the Respondent. [Judgment per: D.A. Mehta, J. (Oral)]. - When the matter is called out, learned advocate for the petitioner informed that the petitioner No.1 has expired. Accordingly, the Registry is directed to delete the name of petitioner No.1 and hereinafter show onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act), against which an appeal was preferred before the Central Excise Gold Control Appellate Tribunal (as it then was). The Tribunal vide its order dated 21st July 1989 (Annexure F) came to the conclusion that an order made by Additional Collector of Customs was amenable to appeal only before Commissioner (Appeals) and not before the Tribunal. The Tribunal, therefore, directed the Registry of the Tribunal to return the papers of the appeal forthwith. According to the Tribunal, it had no jurisdiction to hear the appeal. It is this order which is under challenge. 5. On behalf of the petitioners, it was submitted that under the provisions of the Customs Act, 1962 (the Customs Act), the definition of Collector of Customs includes an Addi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in exercise of powers as an adjudicating authority under the provisions of the Act and hence, the appeal would lie before Collector (Appeals) and not before the Tribunal. 8. Section 80 of the Act, as is relevant for the present, reads as under : "80. Appeals to Collector (Appeals) : (1) Any person aggrieved by any decision or order passed under this Act by a gold control officer lower in rank than a Collector of Central Excise or of Customs may appeal to the Collector (Appeals) within three months from the date of the communication to him of such decision or order. Similarly, the relevant part of section 81 of the Act which deals with appeals to the Appellate Tribunal reads as under : "81. Appeals to the Appellate Tribunal- (1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... luded by definition of the term adjudicating authority It is nobody's case that the said authority was not competent to pass an order under the Act. 11. There is one more aspect of the matter. Collector of Customs has not been defined under the Act and the definition appears only in the Customs Act, section 2(8) of the said Act. The term Collector of Customs has been defined to include an Additional Collector of Customs. In the circumstances, if the provisions of the Act have not defined Collector of Customs, one can refer to the definition under the Customs Act in light of the fact that most of the powers exercised under the Act are by authorities appointed under the Customs Act. 12. In the aforesaid fact situation, instead of relegati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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