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Tribunal Upholds Decision: Customs Appeal Dismissed Due to Jurisdiction Issues and Non-Compliance with Time Limit. The Tribunal dismissed the appellant's case, confirming the Commissioner (Appeals) lacked jurisdiction to entertain an appeal against the Administrative ...
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Tribunal Upholds Decision: Customs Appeal Dismissed Due to Jurisdiction Issues and Non-Compliance with Time Limit.
The Tribunal dismissed the appellant's case, confirming the Commissioner (Appeals) lacked jurisdiction to entertain an appeal against the Administrative Commissioner of Customs' decision. The appellant's request to amend Shipping Bills under Section 149 of the Customs Act, 1962, was rejected due to non-compliance with the CBIC circular's time limit, and the appeal was deemed non-maintainable under Section 128.
Issues: The issues involved in the judgment are the amendment of Shipping Bills u/s 149 of the Customs Act, 1962 and the jurisdiction of the Commissioner (Appeals) to entertain an appeal against a decision made by the Administrative Commissioner of Customs.
Amendment of Shipping Bills u/s 149: The appellant sought amendment of Shipping Bills under Section 149 of the Customs Act, 1962. The request for conversion of shipping bills from Customs Scheme Code 19 to 60 was rejected by the Commissioner of Customs, Nhava Sheva. The rejection was based on the time limit specified in CBIC circular No.36/2010, requiring such requests to be made within three months from the Let Export Order (LEO). The appeal before the Commissioner (Appeals) was dismissed on the grounds that the appeal against the order of the Commissioner of Customs is not maintainable under Section 128 of the Act. The Tribunal upheld this decision, stating that the rejection decision was made by the Commissioner of Customs, not by an officer lower in rank, and therefore the appeal was not within the jurisdiction of the Commissioner (Appeals).
Jurisdiction of Commissioner (Appeals): The Tribunal examined the concept of a "proper officer" as defined in the Customs Statute, empowered by the Central Board of Indirect Taxes & Customs (CBIC) or the Commissioner of Customs. The CBIC, through Notification No. 26/2022-Cus.(N.T.), assigned powers and functions of officers of Customs to be performed by a "proper officer." The Tribunal clarified that officers designated in the notification, such as the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, can amend documents under Section 149 regarding goods clearance. In this case, the rejection of the amendment/conversion of shipping bills was done by the Commissioner of Customs, not the Assistant Commissioner of Customs. Therefore, the Tribunal agreed with the Commissioner (Appeals) that he lacked jurisdiction to entertain the appeal against the decision of the Administrative Commissioner, as mandated by Section 128 of the Act.
In conclusion, the appeal filed by the appellant was dismissed by the Tribunal as it was beyond the jurisdiction of the Commissioner (Appeals) to entertain an appeal against the decision of the Administrative Commissioner of Customs.
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