https://www.taxtmi.com/caselaws?id=233851 The department's appeal, filed after a one-day delay, was allowed as the respondents did not oppose the condonation of delay. The case involved the jurisdictional issue of filing refund claims before the Assistant Commissioner in Chennai Customs House for Air Cargo imports. The Tribunal upheld the lower appellate authority's decision to transfer the claim to the Assistant/Deputy Commissioner in the Air Cargo Complex, citing concurrent jurisdiction of AC/DC of Customs in Chennai over ports and airports. The department's appeal was dismissed, emphasizing adherence to jurisdictional requirements while recognizing practical decisions made. en-us Mon, 11 Jun 2012 00:00:00 +0530 Sat, 18 May 2013 10:04:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233851 The department's appeal, filed after a one-day delay, was allowed as the respondents did not oppose the condonation of delay. The case involved the jurisdictional issue of filing refund claims before the Assistant Commissioner in Chennai Customs House for Air Cargo imports. The Tribunal upheld the lower appellate authority's decision to transfer the claim to the Assistant/Deputy Commissioner in the Air Cargo Complex, citing concurrent jurisdiction of AC/DC of Customs in Chennai over ports and airports. The department's appeal was dismissed, emphasizing adherence to jurisdictional requirements while recognizing practical decisions made. Case-Laws Customs Mon, 11 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233851