Jurisdictional transfer in customs appeals rendered a later order invalid and required transmission to the proper appellate authority.

From 5-12-2002, appeals relating to matters within the jurisdiction of Commissioner of Customs (Preventive), Amritsar were maintainable only before Commissioner of Customs (Appeals), Delhi-I under Notification No. 16/2002-Cus. (N.T.), as amended. An appeal decided by Commissioner (Appeals), Jalandhar after that change lacked jurisdiction and the order was liable to be set aside. The Tribunal noted that the assessee had filed the appeal before the amendment, and the subsequent jurisdictional shift should not prejudice the assessee. The impugned order was therefore set aside and the appeal papers were directed to be transmitted to Commissioner of Customs (Appeals), Delhi-I.

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Issues: Whether the Commissioner (Appeals), Jalandhar had jurisdiction to entertain the appeal concerning matters falling within the jurisdiction of Commissioner of Customs (Preventive), Amritsar, and whether the order passed without such jurisdiction was liable to be set aside.

Analysis: The jurisdictional position was governed by Notification No. 16/2002-Cus. (N.T.), as amended by Notification No. 78/2002-Cus. (N.T.). From 5-12-2002, appeals relating to the jurisdiction of Commissioner of Customs (Preventive), Amritsar were maintainable only before Commissioner of Customs (Appeals), Delhi-I. Since the impugned appeal was decided by Commissioner (Appeals), Jalandhar after the amendment took effect, that authority lacked jurisdiction to dispose of the matter. The Tribunal also noted that the assessee had filed the appeal before the amendment and that the later change in jurisdiction should not prejudice the assessee.

Conclusion: The impugned order was passed without jurisdiction and was set aside. The appeal was allowed, and the assessee's appeal papers were directed to be transmitted to Commissioner of Customs (Appeals), Delhi-I.

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