9911796707
TMI Blog1987 (8) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... day, the above petitions are dismissed. 2. C/Appeal Nos. 330 to 336/87-MAS. - The above appeals arise out of a common order of the Collector of Customs (Appeals), Madras, dated 20-3-1987 under which the lower appellate authority has set aside the order of the original authority, namely the Deputy Collector of Customs, Bangalore, dated 28-4-1986 and remanded "for de novo consideration and for passing two separate appealable orders under the Customs as well as Gold (Control) Acts". 3. The Deputy Collector of Customs, Bangalore passed an order of adjudication by his Order dated 28-4-1986 referred to supra, against the respondents under the provisions of the Customs Act, 1962 as well as the Gold (Control) Act, 1968 against which the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt compass and is purely a question of law, we propose to dispose of the appeals to-day. Shri Bhaskaran, the learned counsel for respondents in Customs Appeal No. 336/87 agreed with the submissions of the learned S.D.R. and contended that the Collector of Customs (Appeals) would be a competent authority to decide a question arising out of the original order in adjudication under the provisions of the Customs Act, 1962 as well as the Gold (Control) Act, 1968 and as such the lower appellate authority should have traversed the issue on merits instead of remitting the matter for de novo consideration with a direction to pass separate orders under different Acts. 6. We have carefully considered the submissions made before us. The short question ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... & Central Excise, Madras as competent to decide appeals under Gold (Control) Act, instructions had been issued by the Ministry of Finance in their Gold Control Circular No. 11/81, dated 14-12-1981 that it does not preclude the Appellate Collector of Customs, Madras, from deciding Gold Control appeals pertaining to the jurisdictional Southern Zone, and that the Notification had been issued only keeping in view the respective workloads. From this it would appear that with the change only in nomenclature of the appellate authority as Collector (Appeals) brought about by the amendments to the Act in 1982 no further change in the already existing position regarding competence and jurisdiction became necessary and hence in this view of the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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