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TMI Blog1983 (5) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... oth sides. 3. Shri Chatterjee contended that after coming into force of the Finance (Act No. 2) Act, 1980 (Act No. 44 of 1980), an appeal against the decision or order passed by the Additional Collector of Customs does not lie to the Appellate Tribunal and that it lies to the Collector (Appeals). Elaborating his contention, Shri Chatterjee urged that the Additional Collector of Customs is an officer lower in rank than a Collector of Customs and as such against his decision or order appeal lies only to the Collector (Appeals) and not to the Appellate Tribunal. According to Shri Chatterjee, all the Additional Collectors who are functioning in the Customs department are only Deputy Collectors and for certain purposes they have been designated as Additional Collectors. Shri Chatterjee also submitted that the confidential rolls of the Additional Collectors are written by the Collectors and they are subordinate to the Collectors. Their jurisdiction and powers are not co-extensive with those of Collectors of Customs. He further submitted that against the decision or order passed by the Deputy Collectors appeal always lay to the Collector (Appeals) and when it is so an appeal against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e given our anxious consideration to the arguments advanced for and against the point at issue and we have also carefully scanned through the relevant provisions of law. 6. As has been stated earlier the common question that arises for consideration in all these appeals is whether an appeal against a decision or order passed by the Additional Collector of Customs an adjudicating authority lies to the Appellate Tribunal? In order to answer this question, it is necessary to refer to certain of the provisions of the Act and the Notifications issued under the Act which are relevant and have bearing on the issue involved. Section 2 of `the Act which is an interpretation section, inter alia, provides : In this Act, unless the context otherwise recuires, - (1)........... (2)........ (3)........ (4)........ (5)........ (6)......... (7).......... Collector of Customs includes an Additional Collector of Customs . (emphasis supplied us) Section 3 of `the Act which provides for the classes of officers of Customs reads : There shall be the following classes of officers of Customs, namely :- (a) Collector of Customs; (b) Collector of Customs (Appeals); (c) Deputy C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hasis supplied by us.) Sub-section (2) Section 129-D confers suo moto revisional power to the Collector of Customs : The Collector of Customs may, of his own motion, call for and examine the record of any proceeding in which an adjudicating authority subordinate to him has passed any decision or order under this Act for the purpose of satisfying himself as to the legality or propriety of any such decision or order and may, by order direct such authority to apply to the Collector (Appeals) for the determination of such points arising out of the decision or order as may be specified by the Collector of Customs in his order. 7. Now coming to the Notification, the Central Government has appointed certain persons as Collectors, Deputy Collectors and Assistant Collector of Customs for certain geographical areas. Suffice if we refer to a part of the Notification No. 36, dated 1st February, 1963, amended from time to time and a part of Notification No. 37-Cus., dated 1st February, 1963 as amended from time to time. In exercise of their powers conferred by sub-section (1) of Section 4 of the Act, the Central Government appointed the Collector of Customs, Calcutta and Additional C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llector of Customs. The question, therefore, arises whether an appeal against a decision or order passed by such an Additional Collector of Customs lies to the Collector (Appeals) or to the Appellate Tribunal. Section 128 is very clear, unambiguous and explicit. It provides that in respect of any order passed under the Act, by an officer of Customs lower in rank than a Collector of Customs, appeal shall lie to the Collector (Appeals). A fortiori, if the Additional Collector of Customs is considered as an officer of Customs lower in rank than a Collector of Customs, then appeal would lie to the Collector (Appeals). The contention of the Appellants is than even though the Additional Collector is an officer of Customs lower in rank than a Collector, having regard to the definition of the expression Collector and having regard to the provisions of Section 3, for all intents and purposes, the Additional Collector is a Collector and, therefore, against his decision or order appeal lies to the Tribunal as provided in clause (a) of sub-section (1) of Section 129A. Let us closely examine this contention. 9. It is argued that by reason of the definition of the expression `Collector of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the expression `Collector of Customs is to include `Additional Collector of Customs in all contexts and for all purposes of the Act, it is not clear why the Central Government had to issue a notification in the manner it had done spelling out the two expressions `Collector and `Additional Collector in separate terms. We are inclined, therefore to take the view that though the definition clause 2(8) defines `Collector to include `Additional Collector one has to consider the context in which the expression `Collector is employed. It may be that in a Collectorate like Bombay or Calcutta, the necessity may arise for appointing more than one Collector. Instead of bifurcating the Collectorate, the Central Government may appoint one or more Addl. Collectors of Customs who are not of the same status and rank as Collectors but nevertheless are empowered to exercise the same powers of adjudication and other statutory powers as the Collector of Customs. However, the fact that Addl. Collector of Customs, Calcutta, has been appointed as Collector of Customs for the specified geographical jurisdiction would not, in our view, confer on him the status and rank of Collector of Customs, if, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or subordinate to the Collector of Customs. The Additional Collector who can be considered as Collector of Customs by reason of definition, must be a person who is of equal rank as that of Collector. This interpretation of ours not only leads to a harmonious construction of the provisions of the two sections but it avoids inconsistency and no part of the provisions of the two sections is rendered nugatory or devoid of meaning. If the interpretation suggested by the appellants is to be accepted then the provisions of Section 128 is rendered devoid of meaning or application. Further, our interpretation is consistent with the policy and the scheme of the Act. Against the decisions or orders of a Customs Officer lower in rank than a Collector of Customs the Act provides a first appeal to the Collector (Appeals) and a further appeal to the Appellate Tribunal. But against a decision or order of the Collector of Customs the Act provides only one appeal, i.e. an appeal to the Appellate Tribunal. By reason of the definition given in the Act of the expression `Collector of Customs , if we are to interpret that an appeal against the decision or order passed by the Additional Collector who is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to take rank over to have a space in a rank, grade, scale or class . If the dictionary meaning is taken as a guide then it is not possible to accept the contention of Dr. Bera. Assuming that the expression `lower in rank appearing in Section 129A relates to the statutory ranking even then the appellants contention, in our opinion, cannot be accepted. In the Customs Act the officers of customs are enumerated in Section 3. In this section, it is nowhere stated that the Assistant Collectors are lower in rank to Deputy Collectors and Deputy Collectors are lower in rank to the Collector of Customs. But by reason of the order in which the expressions appear, namely, in the descending order it may not be unreasonable to hold that Deputy Collectors are lower in rank to Collectors and Assistant Collectors are lower in rank to the Deputy Collectors but then we do not find the ranking of Additional Collector in this section. As a matter of fact, the Additional Collector does not find place in this section. It is urged that there is no need to specify Additional Collectors separately because of the definition given in Section 2(8) of the Act. We have, in detail, dealt with the scope and eff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals) against the order of an officer of customs lower in rank than a Collector, it is not open to the Tribunal to say that appeal shall not lie to that authority but it shall lie to the Appellate Tribunal. As has been stated earlier, the provisions of Section 128 do not admit of any doubt. It is clear, explicit and unambiguous. It provides for an appeal against the decision of order of customs officers lower in rank than a Collector to the Collector (Appeals). In the circumstances, we have no other alternative but to reject the above contention. 19. It is then urged that Section 152 of the Act empowers the Central Government to confer the powers of the Collector of Customs on any other officers of Customs. It is further urged that the Central Government has conferred the powers of the Collector of Customs on the Additional Collector of Customs and, therefore, the Additional Collector has to be equated with the Collector. This contention is to be stated to be rejected. Firstly, Section 152 of the Act nowhere empowers the Central Government to confer the powers of the Collector of Customs on the Additional Collector though it empowers the Central Government to confer the power ..... X X X X Extracts X X X X X X X X Extracts X X X X
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