2024 (9) TMI 471

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....ustoms (Appeals) Seaport which had come to be rejected by order dated 18.08.2011 to the effect that that the Commissioner does not hold the requisite jurisdiction to process the refund claim and directing transfer of the claim to the jurisdictional Commissioner, who was the Commissioner, Airport. 2. As against that order, the Revenue filed an appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The appeal came to be disposed vide order dated 11.06.2012, aggrieved with which the present Civil Miscellaneous Appeal has been filed raising the following two substantial questions of law: '1. Whether, CESTAT order is just and proper in holding that all the Commissioner mentioned in Col-3 of Serial No.7 of the Notif....

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...., Chennai, Port (Import), Chennai, Port (Export), Chennai. Additional Commissioners, or Joint Commissioners, of Customs working under the control of the Commissioners of Customs, (Airport and Aircargo), Chennai, Port (Import), Chennai, Port (Export), Chennai. Deputy Commissioners, or Assistant Commissioners, of Customs working under the control of the Commissioners of Customs, (Airport and Aircargo), Chennai, Port (Import), Chennai, Port (Export), Chennai. 5. As may be seen in column No.1, the charges adumbrated are Port of Chennai, Port of Ennore (both Seaports) and Anna International Airport (Airport). Thus, the entirety of column No.7 deals with Commissionerates both in the Airport as well as Seaport each yet again, divided into imp....