2004 (1) TMI 581

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....pment and spare parts thereof from airport at Amritsar on 31-3-2001; that the Dy. Commissioner under letter dated 12-2-2002 denied DEPB benefit to the exporter as the description of the goods in Shipping Bills was 'Telecom Communication Equipment' whereas the description of the Srl. No. 39 of the, Product Group 83 of DEPB was 'Telecom Transmission Equipment'; that the exporter, therefore, filed an appeal before the Commissioner (Appeals) Customs and Central Excise, Jalandhar (HQ Chandigarh); that the Commissioner (Appeals) Jalandhar had been authorized by Notification No. 16/2002-Cus. (N.T.), dated 7-3-2002 to decide appeal arising from the jurisdiction of Commissioner of Customs (Preventive), Amritsar; that the Commissioner of Customs (App....

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.... 16/2002 was amended by Notification No. 78/2002 it was not mentioned therein that all the appeals pending with the Commissioner (Appeals), Jalandhar will be transferred to the Commissioner of Customs (Appeals), Delhi; that therefore, the Commissioner (Appeals), Jalandhar continued to have the power to decide the appeals which were validly filed before him. 4. We have considered the submissions of both the sides. Section 3 of the Customs Act provides the classes of officers of Customs. One of such officers of Customs is the Commissioner of Customs (Appeals). Section 4 of the Customs Act empowers the Central Government to appoint such persons as it thinks fit to be officer of Customs. In exercise of the power under Section 4 of the Cus....