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2008 (10) TMI 412 - AT - CustomsShow cause notice - Jurisdiction - Territorial jurisdiction - Held that: - 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” of Customs 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. 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 area of jurisdiction for the “officers of Customs” appointed thereunder. The Board did not invoke Section 5(1) of the Act to specify such jurisdiction either. The SCN and the corrigendum thereto were issued without jurisdiction and the same are quashed - appeal allowed - decided in favor of appellant.
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