https://www.taxtmi.com/caselaws?id=245955 Under Notification No. 16/2002-Cus. (N.T.), the Commissioner of Customs (Appeals), Chennai could hear only appeals from officers subordinate to the Commissioner of Customs (Port-Import and Export, Airport and Aircargo and Preventive), Chennai. Orders passed by the appraising officer in the Special Economic Zone fell within the territorial jurisdiction of the Commissioner of Central Excise, Chennai-IV, and by Notification No. 83/2004-Cus. (N.T.) the corresponding appellate powers vested in the jurisdictional Commissioner of Central Excise (Appeals). The lower appellate authority should therefore transfer, rather than dismiss, such appeals to the competent forum for decision on merits after hearing the appellants. en-us Wed, 09 May 2012 00:00:00 +0530 Sat, 12 Apr 2014 14:49:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245955 Under Notification No. 16/2002-Cus. (N.T.), the Commissioner of Customs (Appeals), Chennai could hear only appeals from officers subordinate to the Commissioner of Customs (Port-Import and Export, Airport and Aircargo and Preventive), Chennai. Orders passed by the appraising officer in the Special Economic Zone fell within the territorial jurisdiction of the Commissioner of Central Excise, Chennai-IV, and by Notification No. 83/2004-Cus. (N.T.) the corresponding appellate powers vested in the jurisdictional Commissioner of Central Excise (Appeals). The lower appellate authority should therefore transfer, rather than dismiss, such appeals to the competent forum for decision on merits after hearing the appellants. Case-Laws Central Excise Wed, 09 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245955