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2018 (7) TMI 80 - AT - CustomsRectification of Mistake - case of appellant is that the Tribunal while passing the impugned final order failed to consider the issue of jurisdiction even though the said issue was raised by the appellant in the written submissions filed on the date of hearing i.e. 19.05.2017 - Held that:- The case was posted for hearing on several dates prior to 19.05.2017. On 22.03.2017, none appeared for the appellant and the Tribunal directed to issue notice as a last opportunity adjourning the case to 07.04.2017. On 09.02.2017, Revenue prayed time to adjourn the matter since similar batch of cases involving issue of SCN issued by SIIB, DGCEI and DRI are posted to 16.02.2017. Thus, on Revenue raising the issue of jurisdiction, the Bench adjourned the matter on 09.02.2017. The records do not show that the appellant/counsel had at any point of time raised the issue of jurisdiction. This Bench had heard the matter for the first time on 19.05.2017. In the circumstances, we are not able to give any credence to the affidavit filed by the ld. Counsel for appellant. A close study of the facts of this appeal reveals that the SCN dt. 21.05.2002 in this case has been issued only by the Commissioner of Customs, Chennai who is definitely not only an Officer of Customs but also the proper officer of Customs for the purposes of Section 2 (34) as also Section 28 of the Act from the very inception of the Customs Act, 1962 - the argument of Ld. Advocate that the Commissioner of Customs is not a 'proper officer' to issue SCNs under Section 28 of the Customs Act, 1962 is misconceived. This forum had rightly found it not necessary to dwell into the aspect raised by the Ld. Advocate in his written note dated 19.05.2017 and had decided the matter only on merits - there is no apparent mistake on the Final Order No.41334/2017 dt. 26.07.2017, which requires rectification - ROM application dismissed.
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