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    <title>2004 (3) TMI 481 - CESTAT, NEW DELHI</title>
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    <description>The appeals filed by M/s. Kishen Chand &amp;amp; Sons and M/s. R.P. Trading Co. challenging the confirmation of redemption fine and penalty were remanded to the jurisdictional Commissioner (Appeals) for fresh consideration. The jurisdictional dispute arose as the Commissioner (Appeals), Jalandhar was not designated to hear appeals against orders from officers under the Commissioner of Customs (Preventive), Amritsar. Both parties agreed to the remand to ensure the appeals are reconsidered by the competent authority following principles of natural justice, upholding procedural fairness.</description>
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