1992 (10) TMI 204

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..... Gulati, Gulati Photostat and Typewriters, Opposite HPO, Rohtak has filed an appeal being aggrieved from the order passed by the Collector of Customs (Appeals), New Delhi. The said appeal was received in the Registry on 18th March, 1985. Shri O.P. Gulati, the appellant has appeared personally and Shri M.N. Dhar, the learned JDR for the respondent. At the outset of the hearing, Shri M.N. Dhar, the....

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.... have gone through the facts and circumstances of the case. Finance Act No. 21 of 1984 came into force on 11th May, 1984. The order passed by the Collector (Appeals) is dated 30th October, 1984 and the order-in-original is dated 19th July, 1984. It was unaccompanied baggage and the appellant had come back to India on 10th June, 1984. It is a baggage case and both the sides accept the same. In view....

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....he interest of fair play and justice. There is a total lack of jurisdiction in this case. The Tribunal cannot order a transfer to the file of the Government of India stating that the appeals were filed in time before the Tribunal and it was proceeded in a wrong forum and, therefore, in the interests of justice it could transfer so. The question is whether the Tribunal has jurisdiction or not? Once....