2013 (5) TMI 436

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..... Satish Sundar, Advocates, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. The appeal has been filed by the department after a delay of one day. In the absence of any opposition from the respondents, the delay in filing the above appeal is condoned and the miscellaneous application for condonation of delay is allowed. 3. As regards the fac .....

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..... ation to the AC/DC of Customs. It is implied that it should be filed before AC/DC having jurisdiction. We also find that under the Notification No. 15/2002-Customs (N.T.), dated 7-3-2002 (as amended), against S. No. 7 in the Table annexed thereto, the jurisdiction of AC/DC of Customs have been specified in terms of the jurisdiction of Commissioners of Customs (Airport & Air Cargo), Port (Import) a .....

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..... the order of the lower appellate authority transferring the refund claim to the dealing Assistant/Deputy Commissioner in the Air Cargo Complex cannot be said to be not legal and proper, even though he has passed the said order for other reasons. Accordingly, we uphold the impugned order and dismiss the appeal filed by the department. The stay application filed by the department also stands dispose .....

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