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    <title>2004 (3) TMI 613 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal found the jurisdictional argument valid, setting aside the impugned order by the Commissioner of Customs (Appeals) Jalandhar and directing the case file to be transferred to Delhi-I for further proceedings. The appeal was allowed by remand to ensure proper handling by the appropriate authority in accordance with legal procedures and principles of natural justice, emphasizing resolution by the competent jurisdiction within the statutory framework and fairness in the adjudicatory process.</description>
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      <description>The Tribunal found the jurisdictional argument valid, setting aside the impugned order by the Commissioner of Customs (Appeals) Jalandhar and directing the case file to be transferred to Delhi-I for further proceedings. The appeal was allowed by remand to ensure proper handling by the appropriate authority in accordance with legal procedures and principles of natural justice, emphasizing resolution by the competent jurisdiction within the statutory framework and fairness in the adjudicatory process.</description>
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