2003 (10) TMI 495

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order]. It appears from the records and the submissions made by both the sides that the Commissioner of Customs (Appeals), Jalandhar had no jurisdiction to entertain the appeal of the party when he passed the impugned order dated 30-7-2003. Apparently, when the appeal was filed on 5th of December, 2000, the Commissioner of Customs (Appeals), Jalandhar had jurisdiction to entertain the appe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the table annexed to Notification No. 16/02-Cus. (N.T.), dated 7-3-2002 (as amended). No other notification affecting the jurisdiction of Commissioner of Customs (Appeals), Delhi-I has been brought to my notice. In the result, it is found that the appeal preferred against the decision order dated 28-9-2000 of the Deputy Commissioner of Customs, CFS, Ludhiana has been entertained without jurisdicti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X