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2014 (8) TMI 735 - HC - CustomsJurisdiction of Commissioner - Provisional release of goods order - Whether the said Tribunal had not erred in law in directing remand of the matter to the Commissioner of Customs (Appeals) even though the said Tribunal had categorically held that the Commissioner of Customs (Appeals) did not have the jurisdiction to hear the appeal - Held that:- The appellant then filed an appeal before the Commissioner of Customs (Appeals) in respect of both the orders dated 03.05.2013 as well as the order dated 17.05.2013 which had been communicated by virtue of the letter dated 21.05.2013. The Commissioner of Customs (Appeals) disposed of the same by an Order-in-Appeal No. CC (A) CUS/352/2013 dated 10.06.2013 by relaxing some of the conditions. In other words, the order passed by the Commissioner of Customs (Appeals) was an order passed in favour of the appellant. While doing so, the Commissioner of Customs (Appeals) noted that it had jurisdiction to hear the appeal and to pass an order therein. Commissioner of Customs (Appeals) was not at all correct in observing that the Additional Commissioner of Customs was the adjudicating authority in the present case. We have already pointed out above that the provisional release orders dated 03.05.2013 and 17.05.2013 were both passed by the Commissioner of Customs (Preventive). Therefore, the Commissioner of Customs (Appeals) was wrong in concluding that the appeal fell within the jurisdiction of the office of the Commissioner of Customs (Appeals). The faulty premise is that the Commissioner of Customs cannot adjudicate a matter which involves duty of less than 50 lacs. The extract of the circular dated 31.05.2011 makes it clear that the Commissioner of Customs has authority to adjudicate all cases without limit. Therefore, the Commissioner of Customs (Preventive) acted within his jurisdiction when the orders dated 03.05.2013 and 17.05.2013 were issued by him. The learned counsel for the appellant is factually wrong because the order was passed by the Commissioner of Customs (Preventive) and not by an Additional Commissioner of Customs or by a Joint Commissioner of Customs. Therefore, the submission made by the learned counsel for the appellant that the order-in-appeal dated 10.06.2013 did not suffer from lack of jurisdiction, cannot be accepted - impugned order dated 21.03.2014 passed by the Tribunal to the extent that the matter has been remanded to the Commissioner of Customs (Appeals) is set aside - Decided in favour of assessee.
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