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2008 (10) TMI 211 - CESTAT, CHENNAIJurisdiction –In Notification No. 30/97-Cus. (N.T.), the Central Government, under Section 4(1) of the Customs Act, appointed certain officers as “Commissioners”, “Deputy Commissioners” and “Assistant Commissioners” to exercise powers and discharge duties within their respective jurisdictions. In respect of those officers who were appointed as “Commissioners of Customs”, it was further specified that their jurisdiction would extend to the whole of India. - In Notification No. 83/2004-Cus. (N.T.) also, the Government specified territorial jurisdiction for the officers appointed as “Chief Commissioners”, “Commissioners”, “Additional Commissioners” and “Deputy/Asst. Commissioners of Customs”. All these Notifications were issued under Section 4(1) of the Act. The Notification No. 31 /2000-Cus. (N.T.) as amended by Notification No. 69/2000-Cus. (N.T.), which is central to the present dispute, was also issued by the Central Government under the same provision of law, but this Notification did not specify the area of jurisdiction. – SCN held as issued without jurisdiction and set aside.
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