1997 (11) TMI 328

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..... iled by M/s. Modi Champion Ltd., the order-in-appeal passed by the Collector, Customs, (Appeals), New Delhi is under Challenge. 2. The appellants had imported Outside Gaskets and sought their classification under Sub-heading No. 8484.90 of the Customs Tariff. At the Port of import, the Classification was decided under Sub-heading No. 8511.90 of the said Tariff. The goods were warehoused at Alw .....

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..... authority mainly on the ground of jurisdiction pleading that he had the jurisidiction to decide the matter on merits. While this plea was accepted by the Competent Authority, he had travelled beyond his jurisdiction to decide the matter on merits. He pleaded that proper course for the Appellate Authority was to remand the matter to the Asstt. Collector, Customs, Alwar. He prays that the order be .....

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..... judicating authority was not sustainable for the reason that the classification of the impugned goods in the yellow bill of entry at the Port of importation was done by an Appraiser and only countersigned by the Asstt. Collector of Customs and the same could not be taken to be an order, what to say of an appealable or speaking order from the Asstt. Collector, Customs, Bombay. The Revenue had not g .....

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