https://www.taxtmi.com/caselaws?id=110587 From 5-12-2002, appeals relating to matters within the jurisdiction of Commissioner of Customs (Preventive), Amritsar were maintainable only before Commissioner of Customs (Appeals), Delhi-I under Notification No. 16/2002-Cus. (N.T.), as amended. An appeal decided by Commissioner (Appeals), Jalandhar after that change lacked jurisdiction and the order was liable to be set aside. The Tribunal noted that the assessee had filed the appeal before the amendment, and the subsequent jurisdictional shift should not prejudice the assessee. The impugned order was therefore set aside and the appeal papers were directed to be transmitted to Commissioner of Customs (Appeals), Delhi-I. en-us Fri, 12 Dec 2003 00:00:00 +0530 Tue, 17 Apr 2012 16:20:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110587 From 5-12-2002, appeals relating to matters within the jurisdiction of Commissioner of Customs (Preventive), Amritsar were maintainable only before Commissioner of Customs (Appeals), Delhi-I under Notification No. 16/2002-Cus. (N.T.), as amended. An appeal decided by Commissioner (Appeals), Jalandhar after that change lacked jurisdiction and the order was liable to be set aside. The Tribunal noted that the assessee had filed the appeal before the amendment, and the subsequent jurisdictional shift should not prejudice the assessee. The impugned order was therefore set aside and the appeal papers were directed to be transmitted to Commissioner of Customs (Appeals), Delhi-I. Case-Laws Customs Fri, 12 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110587