Jurisdiction over customs appeals shifted by notification, so the appellate order was set aside and the matter transferred.

Jurisdiction over the customs appeal had shifted from the Commissioner of Customs (Appeals), Jalandhar under later notifications, so by the date of the impugned order that authority no longer had competence to decide the matter. The order was therefore passed without jurisdiction and was set aside. The appeal was directed to be transferred to the competent appellate authority, Commissioner of Customs (Appeals), Delhi-I, for decision in accordance with the applicable jurisdictional notification.

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Issues: Whether the Commissioner of Customs (Appeals), Jalandhar had jurisdiction to entertain and decide the appeal when the impugned order was passed, and whether the order passed without jurisdiction was liable to be set aside and the appeal transferred to the competent appellate authority.

Analysis: The appeal had originally been filed when the Commissioner of Customs (Appeals), Jalandhar possessed jurisdiction under Notification No. 29/97-Cus. (N.T.) dated 07-07-1997. That notification was later superseded by Notification No. 16/02-Cus. (N.T.) dated 07-03-2002, and thereafter amended by Notification No. 78/02-Cus. (N.T.) dated 05-12-2002, which removed Jalandhar's jurisdiction over appeals arising within the jurisdiction of Commissioner of Customs (Preventive), Amritsar. By the date of the impugned order, jurisdiction had shifted to Commissioner of Customs (Appeals), Delhi-I under Sr. No. (1) of the table annexed to Notification No. 16/02-Cus. (N.T.) dated 07-03-2002, as amended.

Conclusion: The Commissioner of Customs (Appeals), Jalandhar lacked jurisdiction to pass the impugned order, which was therefore set aside, and the appeal was directed to be transferred to and decided by Commissioner of Customs (Appeals), Delhi-I.

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