https://www.taxtmi.com/caselaws?id=110852 The Appellate Tribunal CESTAT, New Delhi rejected the jurisdictional challenge raised by the Commissioner of Customs, Amritsar against an order issued by the Commissioner of Customs (Appeals), Jalandhar. The Tribunal held that the impugned order fell within the jurisdiction of the Commissioner (Appeals) as per Notification No. 16/2002-Cus. (N.T.). It deemed the amending Notification No. 78/2002-Cus. (N.T.) invalid as only the Central Government has the authority to confer appellate jurisdiction under the Customs Act. Consequently, the appeal was dismissed as the Revenue failed to provide any other valid notification to support their challenge. en-us Fri, 23 Jan 2004 00:00:00 +0530 Wed, 18 Apr 2012 18:15:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110852 The Appellate Tribunal CESTAT, New Delhi rejected the jurisdictional challenge raised by the Commissioner of Customs, Amritsar against an order issued by the Commissioner of Customs (Appeals), Jalandhar. The Tribunal held that the impugned order fell within the jurisdiction of the Commissioner (Appeals) as per Notification No. 16/2002-Cus. (N.T.). It deemed the amending Notification No. 78/2002-Cus. (N.T.) invalid as only the Central Government has the authority to confer appellate jurisdiction under the Customs Act. Consequently, the appeal was dismissed as the Revenue failed to provide any other valid notification to support their challenge. Case-Laws Customs Fri, 23 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110852