COMMISSIONER OF CUSTOMS Vs. AUDIL KHURSHID BHAT

JUDGEMENT

(1.) This appeal of the Commissioner of Customs, Amritsar is against Order -in -Appeal No. 29/2003, dated 27 -8 -2003 passed by the Commissioner of Customs (Appeals), Jalandhar. By the impugned order, the Commissioner (Appeals) disposed of, on its merits, an appeal preferred by the present respondent against an order passed by the Additional Commissioner of Customs, Amritsar.

(2.) The only ground raised in the present appeal is jurisdictional. It is stated that the Commissioner (Appeals), Jalandhar had no jurisdiction to pass the impugned order as per Notification No. 16/2002 -Cus. (N.T.), dated 7 -3 -2002 as amended by Notification No. 78/2002 -Cus. (N.T.), dated 5 -12 -2002. This ground is seen stated in Para (1) and reiterated in Para (5) of "grounds of appeal". These paragraphs read as under : -

(3.) I have carefully considered the above ground and heard the DR. The respondent is not present, nor represented despite notice.