2004 (3) TMI 613

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....-  This application seeks condonation of the delay of four days involved in the filing of the appeal by the Department. The DR reiterates the grounds of this application. There is nobody to oppose. No representation for the respondents despite notice. The above delay is condoned and, having regard to the short jurisdictional question raised by the appellant in the appeal, I take up the app....

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....ad concurrent jurisdiction to entertain appeals relating to matters coming within the administrative realm of the Commissioner of Customs (Preventive), Amritsar. The amending Notification deleted Sl. No. 14 from the Table annexed to Notification No. 16/2002 ibid and consequentially the Commissioner of Customs (Appeals), Jalandhar stood deprived of jurisdiction to entertain appeals of the above cat....