Revisional jurisdiction requires higher authority status; equal-rank review under the Customs Act was held jurisdictionally defective.

Revisional power under Section 129DD of the Customs Act, 1962 cannot be exercised validly by an authority of equal rank to the appellate authority whose order is challenged. The Madras High Court noted that the Joint Secretary to the Government of India passed the impugned revisional order and that the Commissioner of Appeals and the revisional authority were of the same rank. On that basis, the revisional order was held to suffer from a jurisdictional defect and was liable to be set aside.

---

---

Issues: Whether the revisional order was jurisdiction because the revisional authority and the Commissioner of Appeals were of the same rank.

Analysis: The impugned revisionary order was passed by the Joint Secretary to the Government of India in exercise of revisional power under Section 129DD of the Customs Act, 1962. It was undisputed that the Commissioner of Appeals and the revisional authority held the same rank. The Court followed the reasoning that revisional power cannot validly be exercised by an authority of equal rank to the appellate authority whose order is under challenge.

Conclusion: The revisional order suffered from a jurisdictional flaw and was liable to be set aside.

---