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TMI Blog2024 (9) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... he Ports as well as the Airports' - On an appreciation of the Commissionerates and charges stipulated in Clause 7 of Notification No.15/2002, the observation of the Tribunal appears incorrect. The Commissionerates of Seaport and Airport are clearly demarcated and delineated and their charge would be restricted to those matters that fall within their competence only. There can thus be no assumption of jurisdiction by officers of Commissionerate in regard to matters falling with the jurisdiction of the other Commissionerate. The first substantial question of law is thus answered in favour of the Revenue. Transfer of the refund claim - HELD THAT:- It is always open to a superior authority to direct transfer of an appeal from one authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 11.06.2012, aggrieved with which the present Civil Miscellaneous Appeal has been filed raising the following two substantial questions of law: '1. Whether, CESTAT order is just and proper in holding that all the Commissioner mentioned in Col-3 of Serial No.7 of the Notification No.15/2002-Cus. (NT) dated 7.3.2002 have concurrent jurisdiction over the area mentioned against the said Serial No. Of the Notification? 2. Whether, in the absence of any / explicit provision in the Customs Act, 1962 or in the Rules, regulations framed thereto, the direction of the CESTAT to transfer the refund claim to dealing AC/DC of the Air Cargo Complex can be held legal and proper?' 3. Heard Mr.M.Santhanaraman, learned counsel for the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charges adumbrated are Port of Chennai, Port of Ennore (both Seaports) and Anna International Airport (Airport). Thus, the entirety of column No.7 deals with Commissionerates both in the Airport as well as Seaport each yet again, divided into import and export departments. The other 3 columns deal with the charges of Commissioners, Additional Commissioners, Joint Commissioners, Deputy Commissioners and other Officers. 6. The grievance expressed is as regards the specific observation of the Tribunal to the effect that ' the Commissioners of Customs in Chennai and their A.C./D.C. of Customs have concurrent jurisdiction over the Ports as well as the Airports' . On an appreciation of the Commissionerates and charges stipulated in Claus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Ozone Biomedicals Pvt. Ltd. v. Commissioner of Customs, Chennai [2016 (334) E.L.T. 286 (Mad.)] (3) M/s.Textile Dyechem Pvt Ltd v. The Commissioner of Customs, Chennai and another [2016-TIOL-73-HC-MAD-CUS] (4) Diamond Mink Blankets Ltd. v. Commissioner of Customs (Exports), Chennai [2017 (357) E.L.T. 740 (Tri.-Chennai)] Hence, any intervention in, or disturbance of the order of the Tribunal at this juncture, may upset the apple cart as far as the issue of refund claim is concerned. We are also given to understand that the same issue is pending in WP(MD)No.7402 of 2024. 10. Hence, we make it clear that there shall be no adverse repercussions by virtue of the present order, on any matter seeking refund of SAD. The second substantial question ..... X X X X Extracts X X X X X X X X Extracts X X X X
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