2004 (1) TMI 503

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....[Order]. - ] This appeal of the Commissioner of Customs, Amritsar is against Order-in-Appeal No. 29/2003, dated 27-8-2003 passed by the Commissioner of Customs (Appeals), Jalandhar. By the impugned order, the Commissioner (Appeals) disposed of, on its merits, an appeal preferred by the present respondent against an order passed by the Additional Commissioner of Customs, Amritsar. 2. The....

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....p; x       x       x      x (5)        That disputed appeal case under the law is to be decided by the authority empowered in terms of Notification No. 16/2002-Cus. (N.T.), dated 7-3-2002 as amended vide Notification No. 78/2002-Cus. (N.T.), dated 5-12-2002....

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....ly within jurisdiction vide Sr. No. 14 ibid. The present jurisdictional objection raised by the department is based on Notification No. 78/2002-Cus. (N.T.), dated 5-12-2002. This Notification seeks to omit, inter alia, Sr. No. 14 of the Table annexed to Notification No. 16/2002 ibid. If such omission is valid in law, then the Commissioner of Customs (Appeals), Jalandhar should be held to have lost....