Commissioner (Appeals) jurisdiction over SEZ customs clearances remanded for fresh consideration under Board circulars and precedent.

Commissioner (Appeals) jurisdiction to hear the appeal against the Deputy Commissioner of Customs' order on SEZ clearances was disputed on the ground that the matter lay before the customs appellate authority. The Tribunal noted that the jurisdictional objection had not been decided by the Commissioner (Appeals) and that an earlier identical matter had already been remanded. It therefore remanded the case for fresh consideration, directing re-examination in light of the relevant Board circulars and the judicial decision relied upon by the parties. The jurisdictional question was left open for determination afresh.

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Issues: Whether the Commissioner (Appeals) had jurisdiction to entertain and decide the appeal arising out of the order passed by the Deputy Commissioner of Customs in relation to the SEZ clearances.

Analysis: The jurisdiction of the Commissioner (Appeals) was challenged by the Revenue on the ground that the impugned order related to a Customs matter and, therefore, the appeal should have lain before the Customs appellate authority. The record showed that this jurisdictional objection had not been decided by the Commissioner (Appeals). The Tribunal noted that in an earlier identical matter the issue had been remanded for fresh consideration, and it considered it appropriate to adopt the same course. The matter was directed to be re-examined by the Commissioner (Appeals) in the light of the relevant Board circulars and the judicial decision relied upon by the parties.

Conclusion: The jurisdictional issue was left to be decided afresh by the Commissioner (Appeals), and the Revenue's appeal was allowed by way of remand.

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