1990 (4) TMI 123 - AT - Customs

Summary

Issues: Jurisdiction of the forum to hear and decide the appeal based on the signatory on the impugned order.

The judgment before the Appellate Tribunal CEGAT, New Delhi involved a dispute regarding the appropriate forum to hear and decide an appeal based on the signatory on the impugned order. The impugned order was signed by an officer with the designation of Deputy Collector, raising the question of whether the Adjudicating authority passed the order in that capacity or as an Additional Collector. The appellant's consultant argued that the officer in question was posted as an Additional Collector at the relevant time and could only exercise powers as such. Reference was made to the Customs Act and a relevant case to support this contention. On the other hand, the respondent's representative contended that the officer was authorized to act as a Deputy Collector and had exercised those powers. The Tribunal examined the submissions, provisions of the Customs Act, and the cited case. It was noted that the jurisdiction of the forum is determined by the documents and pleadings, and since the impugned order appeared to be signed by the Deputy Collector, the appeal's jurisdiction would lie with the Collector (Appeals) and not the Tribunal.

The Tribunal acknowledged the urgency of the matter, considering the appellant's status as a Foreigner of Indian Origin with immediate travel plans. Despite the peculiar circumstances, the Tribunal concluded that it lacked jurisdiction to hear the appeal due to the signatory issue. The Tribunal emphasized that the questions regarding the authority of the adjudicating officer to act as a Deputy Collector and the legality of such delegation should be examined by the appropriate forum. The judgment highlighted the importance of deciding the matter expeditiously when the occasion arises, emphasizing the need for a swift resolution in the interest of justice.