Revenue's Review Request Dismissed; Tribunal Decision Upheld

The Revenue's request for review of a Tribunal decision was dismissed. The Tribunal had overturned an order confiscating goods and referred the matter back for review, stating the Commissioner lacked jurisdiction. The reviewing court rejected the Revenue's appeal, ruling that the Tribunal exceeded its authority in designating the competent authority for future proceedings.

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The Revenue filed a ROM against a Tribunal order stating the Commissioner of Customs, Bangalore had no jurisdiction to decide an issue. The Tribunal set aside the order confiscating 25 bales and remanded the matter for adjudication. The ROM was rejected as it was not for the Tribunal to specify the competent authority for further proceedings.

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