2024 (7) TMI 272

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..... Nos. 15896 & 15898 of 2024 and W. M. P. Nos. 17346, 17347, 17349, 17351 & 17355 of 2024 - -<br>Customs<br>THE HON&#39;BLE MR. JUSTICE SENTHILKUMAR RAMAMOORTHY For the Petitioners : Mr. B. Kumar, Senior Advocate for Mr. B. Satish Sundar For the Respondents : Mr. K. Mohanamurali Senior Standing Counsel ORDER An appellate order dated 15.05.2024 and a show cause notice dated 23.07.2021 a....

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....ned senior counsel is that the remand can only be to a subordinate authority. In this case, he contends that the appellate authority [i.e. the Commissioner of Customs (Appeals-II)] could not have remanded the matter either to the Commissioner of Customs, who is a coordinate authority, or the Principal Commissioner of Customs. The last contention is that proceedings are barred under Section 128(9)(....

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....s of Notification No.29/2022. Such notification authorizes the Deputy Commissioner of Customs or the Assistant Commissioner of Customs to adjudicate matters where the duty involved is up to Rs.5 lakhs. If such duty is up to Rs.50 lakhs, the Additional Commissioner of Customs and the Joint Commissioner of Customs are authorized. Only the Principal Commissioner of Customs and the Commissioner of Cus....

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....ity was empowered to remand the matter to a person who qualifies as adjudicating authority. Such adjudicating authority means a person competent to pass orders. On the facts of this case, in view of the jurisdictional objection, which was accepted by the appellate authority, remand could not have been made to the original authority. Therefore, the contention that the remand could not have been mad....