2004 (1) TMI 503

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..... ] This appeal of the Commissioner of Customs, Amritsar is against Order-in-Appeal No. 29/2003, dated 27-8-2003 passed by the Commissioner of Customs (Appeals), Jalandhar. By the impugned order, the Commissioner (Appeals) disposed of, on its merits, an appeal preferred by the present respondent against an order passed by the Additional Commissioner of Customs, Amritsar. 2. The only ground rai .....

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..... to be decided by the authority empowered in terms of Notification No. 16/2002-Cus. (N.T.), dated 7-3-2002 as amended vide Notification No. 78/2002-Cus. (N.T.), dated 5-12-2002. There is no other ground raised in this appeal. 3. I have carefully considered the above ground and heard the DR. The respondent is not present, nor represented despite notice. 4. Under Notification No. 16/2002, dat .....

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..... Table annexed to Notification No. 16/2002 ibid. If such omission is valid in law, then the Commissioner of Customs (Appeals), Jalandhar should be held to have lost jurisdiction in respect of matters coming within the administrative purview of Commissioner of Customs (Prev.), Amritsar. Apparently, the present matter pertains to the administrative domain of Commissioner of Customs (Prev.), Amritsar. .....

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