KISHEN CHAND AND SONS Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) M/s. Kishen Chand and Sons and M/s. R.P. Trading Co. have filed 7 appeals against a common Order -in -Appeal Nos. 9 -19/CUS/JAL/2003, dated 27 -6 -2003 by which the Commissioner (Appeals), Jalandhar has confirmed the redemption fine and penalty though in the case of Kishen Chand and Sons the redemption fine and penalty were reduced.

(2.) Shri H.S. Mew, learned Advocate, submitted that the Revenue has also filed the appeals against the impugned Order -in -Appeal on the ground that the Commissioner (Appeals), Jalandhar did not have jurisdiction to decide these appeals. In view of these submissions made by the learned Advocate the appeals filed by the Revenue were also called for to be decided along with appeals filed by the assessees. We heard both, Shri H.S. Mew, learned Advocate, and Shri U. Rajaram, learned D.R. It is the case of Revenue that initially the Commissioner of Customs and Central Excise, Jalandhar was given the jurisdiction to hear the appeals against the Order of the officers subordinate to the Commissioner of Customs (Preventive), Amritsar vide Notification No. 16/2000 -Cus. (N.T.), dated 7 -3 -2002; that similarly the jurisdiction was also accorded to the Commissioner of Customs (Appeals), Delhi -I; that Notification No. 16/2002 -Cus. (N.T.) was amended by Notification No. 78/2002 -Cus. (N.T.), dated 5 -12 -2002 by which the appeals against the Orders of the officers subordinate to the Commissioner of Customs (Preventive), Amritsar would be heard by the Commissioner of Customs (Appeals), Delhi -I; that thus on the date of passing the impugned Order on 27 -6 -2003 the Commissioner (Appeals), Jalandhar was not declared as the Commissioner (Appeals) for hearing the appeals against the orders passed by the officers subordinate to the Commissioner of Customs (Preventive), Amritsar. The learned Advocate appearing for the assessees fairly conceded the point.

(3.) In view of this all the appeals are remanded to the jurisdictional Commissioner (Appeals) for deciding these appeals afresh after following the principles of natural justice.