TaxTMI 
TaxTMI 
2010 (11) TMI 1034
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....y Commissioner of Customs, GATT Valuation Cell, New Customs House, Mumbai, on 17.2.2009 pursuant to review of the impugned order, by the Commissioner of Customs (Imports), Mumbai, who authorized the Deputy Commissioner to file the appeal. 2. Later the appellant brought on record fresh review order dated 30.06.2010 signed by the Commissioner of Customs (Imports), Mumbai and the Commissioner of Cus....
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....10 and called upon the DR to obtain instructions from the department and file a report. Ultimately, the matter arises today, but there is no report. The learned JDR and the learned JCDR have made submissions with regard to the jurisdiction of the Commissioner, who reviewed the appellate Commissioner's order. We have heard the learned Consultant for the respondent also. 3. The gist of submissi....
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.... in the notification. The JCDR has invited our attention to Sl. No.3 of the table annexed to the said notification. He has also endeavoured to explain the purpose behind the allocation of functions to the officers of Customs named against sl. No.3 ibid. According to him, as the subject-mater of the present appeal pertains to GVC, a committee of the Commissioners of customs (Imports) and (General) ....
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....y the Commissioner of Customs (Appeals), Mumbai-II in relation to any matter coming within the jurisdiction of Commissioner of Customs (Import), Nhava Sheva. If the department is aggrieved by an order passed by the Commissioner of Customs (Appeals), Mumbai-II, such order ought to be reviewed by the jurisdictional committee of Commissioners and an appeal ought to be filed by the officer of Customs ....