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Issues:
1. Jurisdiction of the Collector of Customs (Appeals) in hearing the appeal. 2. Merits of the case regarding the classification of the respondent as a gold dealer or goldsmith. Analysis: Issue 1: The jurisdiction of the Collector of Customs (Appeals) in hearing the appeal was challenged by the appellant based on the amended provisions of the Central Excise Rules, 1944 and the Gold Control Act, 1968. The appellant argued that the appeal should have been filed before the Gold Control Administrator rather than the Collector of Customs (Appeals) due to the amendment. However, the respondent contended that the appeal was filed in good faith as directed by the Order passed by the Additional Collector of Central Excise & Customs, Nagpur. The Tribunal noted that the appeal was filed as per the directions in the Order and cited legal principles to support the view that jurisdictional issues should not lead to a reversal of a decision unless it affects the merits of the case or results in a failure of justice. Ultimately, the Tribunal held that while the Collector of Customs (Appeals) lacked jurisdiction, the order passed did not result in a failure of justice, and the appeal was dismissed on this issue. Issue 2: The second issue revolved around the merits of the case concerning the classification of the respondent as a gold dealer or goldsmith. The appellant argued that the respondent had not produced all the required registers, indicating that he was a gold dealer, not a goldsmith. Conversely, the respondent maintained that he had surrendered his goldsmith license and obtained a gold dealer's license before the seizure, establishing his status as a gold dealer. The Tribunal found that the respondent's actions aligned with becoming a gold dealer and not a goldsmith, as supported by the surrender of the goldsmith license. Consequently, the Tribunal confirmed the Order passed by the Collector of Customs (Appeals) in favor of the respondent, dismissing the appeal filed by the Revenue. In conclusion, the Tribunal upheld the decision of the Collector of Customs (Appeals) based on the respondent's transition from a goldsmith to a gold dealer and the lack of jurisdiction of the Collector of Customs (Appeals) in hearing the appeal did not impact the outcome of the case.
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