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TMI Blog2013 (3) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... prising Commissioner Customs (Kandla) and Incharge Commissioner of Customs (Prev.), Jamnagar. The said Committee of Commissioners of Customs, in our considered view do not have the authority to review the order of Commissioner (Appeals), Rajkot. - Since the authorisation granted to the lower authorities is without jurisdiction, we find that appeal is not maintainable before us. - The Revenue autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value declared by the assessee appellant for assessment and valuation of old and used clothing. 2. When the matter was called out, Shri N. Singh, authorised consultant for the respondent would raise the preliminary objection as to the incorrect authorisation given for filing the appeal. He would submit that the order in appeal, which is impugned by the department is passed by the Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted as officers of Excise in Export Processing Zones or SEZs and invested with them the powers to be exercised throughout the territory of India, as per the Notification No. 38/2001-C.E. (N.T.), dated 26-6-2001. He would produce the copy of the said notification. It is also his submission that CBEC vide Circular No. 72/2000-Cus., dated 31-8-2000 has clarified that, administrative control over the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the order in appeal in this case, has been passed by Commissioner (Appeals), of Central Excise and Customs, Rajkot. It is also undisputed that the appellant s unit falls within the Kandla special economic zone during the relevant material period. It is also undisputed that the order is passed by the first appellate authority as Commissioner of Central Excise Customs (Rajkot), vide Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms, in our considered view do not have the authority to review the order of Commissioner (Appeals), Rajkot. Since the authorisation granted to the lower authorities is without jurisdiction, we find that appeal is not maintainable before us. 7. The Revenue authorities may consider to file another appeal by getting proper authorisation if they so advised to do so. 8. The appeal is rejected on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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