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2010 (7) TMI 183 - GUJARAT HIGH COURTJurisdiction - The Order in Original came to be made by Additional Collector of Customs under the provisions of the Gold Control Act, 1968 (the Act), against which an appeal was preferred before the Central Excise & Gold Control Appellate Tribunal (as it then was). The Tribunal vide its order came to the conclusion that an order made by Additional Collector of Customs was amenable to appeal only before Commissioner (Appeals) and not before the Tribunal. Held that- section 81 permits filing of appeal before Tribunal against order made by Collector as adjudicating authority. Adjudicating authority means an authority competent to pass order and Additional Collector covered thereunder. Collector of custom includes additional collector. Tribunal ought to have heard appeal. Matter remanded to Tribunal for deciding appeal on merit.
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