Jurisdiction of customs appeals shifted by notification, and orders passed by the wrong appellate authority were set aside on remand.

Notification No. 78/2002-Cus. (N.T.) withdrew the jurisdiction of the Commissioner (Appeals), Jalandhar to hear customs appeals and vested that jurisdiction in the Commissioner of Customs (Appeals), Delhi-I for appeals arising from the Commissionerate of Customs, Amritsar. An appeal entertained by an authority lacking jurisdiction could not sustain the resulting order. The order was therefore set aside and the matter remanded to the competent appellate authority for fresh adjudication on merits after giving the assessee an opportunity of hearing.

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Issues: Whether the Commissioner (Appeals), Jalandhar had jurisdiction to entertain customs appeals after the withdrawal of jurisdiction by Notification No. 78/2002-Cus. (N.T.) dated 05-12-2002.

Analysis: The Notification withdrew the jurisdiction of the Commissioner (Appeals), Jalandhar in respect of customs appeals and vested such jurisdiction in the Commissioner of Customs (Appeals), Delhi-I for appeals arising from the Commissionerate of Customs, Amritsar. As the impugned appeal had been entertained by an lacking jurisdiction, the order passed by that authority could not stand. The matter was therefore required to be heard afresh by the competent appellate authority after giving the assessee an opportunity of hearing.

Conclusion: The Commissioner (Appeals), Jalandhar had no authority to hear the customs appeals after 05-12-2002, and the order was set aside with a remand to the competent appellate authority for on merits.

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