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2021 (7) TMI 181 - AT - CustomsSeeking extension of period for re-export - import of Container of Water treatment plant under N/N. 3/1989-Cus dated 09.01.1989 - pecuniary jurisdiction of Deputy Commissioner of Customs in terms of section 122 of Customs Act, 1962 - HELD THAT:- Admittedly, the appellant could not re-export the imported container within the required period. Hence requested for time extension for another six months - The appellant could not meet the extended time limit as well. Hence sought another time extension on the ground that the RWT is required for event at Varanasi to be demonstrated over a period of two months. Letter dated 15.3.2016 as annexed on the record shows that while seeking the time extension the appellants were repeatedly acknowledging that in case of failure to re-export within the time extended, the appellants shall be depositing the requisite customs duty along with interest. Further extension was not granted to the appellant despite that said RWT has not been re-exported till date. The original adjudicating authority i.e. Deputy Commissioner of Customs in terms of section 122 of Customs Act, 1962, has the pecuniary jurisdiction to decide the matter with the value of less than ₹ 5 lakh. Apparently, the value of the impugned matter is beyond ₹ 5 lakh. Also there is nothing on record till date about any delegation of power to the said Deputy Commissioner nor the law has the provision of such delegation. Hence, it is held that Deputy Commissioner of Customs was not competent authority to pass the order in original dated 19.5.2016, Commissioner (Appeals) should also have considered the plea of jurisdiction as was taken before him. Since the order passed without jurisdiction is not sustainable in law as being non-est, none of these orders are sustainable. The matter remanded to the department for being placed before the competent authority for the appropriate adjudication - appeal allowed by way of remand.
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