https://www.taxtmi.com/caselaws?id=73383 The Gold (Control) Act, 1968 treated "Collector (Appeals)" as including the Collector of Customs (Appeals), and the appellate scheme under section 4 supported that authority's competence to hear Gold Control matters. Existing notification and departmental circulars were read as consistent with that position, so the change in nomenclature did not defeat appellate jurisdiction. Even if a separate forum were contemplated, the proper course was to require the party to invoke the correct remedy, not to set aside the adjudication and direct de novo proceedings. The risk of conflicting determinations under the Customs Act, 1962 and the Gold (Control) Act, 1968 also favoured disposal by the same authority. en-us Thu, 20 Aug 1987 00:00:00 +0530 Tue, 31 May 2011 15:39:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73383 The Gold (Control) Act, 1968 treated "Collector (Appeals)" as including the Collector of Customs (Appeals), and the appellate scheme under section 4 supported that authority's competence to hear Gold Control matters. Existing notification and departmental circulars were read as consistent with that position, so the change in nomenclature did not defeat appellate jurisdiction. Even if a separate forum were contemplated, the proper course was to require the party to invoke the correct remedy, not to set aside the adjudication and direct de novo proceedings. The risk of conflicting determinations under the Customs Act, 1962 and the Gold (Control) Act, 1968 also favoured disposal by the same authority. Case-Laws Customs Thu, 20 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73383