Appeal under the Gold Control Act lies to the Appellate Tribunal when an Additional Collector acts as adjudicating authority.

An appeal against an order of an Additional Collector of Customs under the Gold Control Act, 1968 lies to the Appellate Tribunal where that functions as an adjudicating authority. Section 80 applies to orders passed by gold control officers below the rank of Collector of Central Excise or Customs, while section 81 governs appeals from orders of the Collector of Central Excise or Customs acting as adjudicating authority. Because the definition of "adjudicating authority" is broad and the term "Collector of Customs" may take its Customs Act meaning, which includes an Additional Collector, the appeal should not have been redirected to the Collector (Appeals).

---

---

Issues: Whether the appeal against the order passed by the Additional Collector of Customs under the Gold Control Act, 1968 lay to the Appellate Tribunal or to the Collector (Appeals).

Analysis: Section 80 of the Gold Control Act, 1968 provides an appeal to the Collector (Appeals) against an order passed under the Act by a gold control officer lower in rank than a Collector of Central Excise or of Customs. Section 81 of the Gold Control Act, 1968, on the other hand, permits an appeal to the Appellate Tribunal against an order passed by the Collector of Central Excise or of Customs as an adjudicating authority. The definition of adjudicating authority in section 2(a) is wide enough to include an Additional Collector of Customs, since such authority is not excluded. As the term Collector of Customs is not defined in the Gold Control Act, 1968, the definition in section 2(8) of the Customs Act, 1962, which includes an Additional Collector of Customs, could be applied in the relevant context.

Conclusion: The appeal ought to have been heard by the Appellate Tribunal and not returned to the appellant for presentation before the Collector (Appeals).

---