9911796707
TMI Blog1992 (4) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Jyoti Balasundaram, Member (J)]. - When the appeal was taken up for hearing the learned DR raised a preliminary objection as to the jurisdiction of this Bench. He submitted that the dispute related to unauthorised export of silver weighing 387 kgs. valued at Rs. 13.5 lakhs - the adjudicating authority extended the benefit of doubt to the exporters/respondents herein and droppe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hed with the jurisdiction to hear the appeal the only course of action would be to dismiss the appeal and not to transfer to the Bench having jurisdiction as if transferred the right of the respondents to raise the issue of limitation would be affected. 3. We have heard both sides and carefully considered their submissions. 4. This Tribunal has come into existence by virtue of the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich the Benches shall hold their sittings. In exercise of the powers conferred by Section 129C of the Customs Act read with Section 35D of the Central Excises and Salt Act, 1944 and Section 81B of the Gold (Control) Act, 1968, CEGAT Order 137/83 dated 19-9-1983 has been issued which clearly lays down that where rate of duty is involved, the matter has to be dealt with by the Special Bench. The sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Tech.) 1986 dated 15-10-1986. 6. Therefore, there is a demarcation of the work between Regional Benches and Special Benches. It is a well accepted proposition of law that jurisdiction cannot be conferred when there is no inherent jurisdiction. The Tribunal has held in the case of Collector of Customs, Chandigarh v. Kashmir Vanaspati reported in 1987 (29) E.L.T. 208 that jurisdiction of a Bench ..... X X X X Extracts X X X X X X X X Extracts X X X X
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