TMI Blog2016 (1) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... and Air Cargo Complex Second respondent is directed to send the original refund application submitted by the petitioner to the Assistant Commissioner of Customs (Airport and Air Cargo). The petitioner is also permitted to submit the copy of the refund application to the Assistant Commissioner of Customs (Airport and Air Cargo) along with the copy of this order, within a period of two weeks from the date of receipt of a copy of this order and on receipt of the same - matter remanded back - Decided in favor of assessee. - W.P.No.30445 of 2015 - - - Dated:- 18-12-2015 - MR. R. MAHADEVAN, J For the Petitioner : Mr. B.Satish Sundar For the Respondents : Dr. Devendran ORDER The petitioner has come forward with the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner, both the authorities i.e., Assistant Commissioner of Customs House and Air Cargo Complex have concurrent jurisdiction over the ports as well as the Airport under Notification No.15/2012-Cus/(NT), dated 7.3.2002. Had an opportunity of hearing been given to the petitioner, all these facts could have been established before the authority. On the other hand, without giving an opportunity, the impugned order came to be passed. 3.2 Further, the learned Counsel for the petitioner placing reliance on the Judgment reported in 2012(284) ELT 218 (Commissioner of Customs, Chennai v. Drive India Enterprise Solutions Ltd.) submitted that in the event of the 2nd respondent finding that he had no jurisdiction to entertain the refund claim, he ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 5. We find from Section 27 of the Customs Act, 1962, that a person claiming refund can make an application to the AC/DC of Customs. It is implied that it should be filed before AC/DC having jurisdiction. We also find that under the Notification No.15/2002- Customs (N.T.), dated 7.3.2002 (as amended), against S.No.7 in the table annexed thereto, the jurisdiction of AC/DC of Customs have been specified in terms of the jurisdiction of Commissioners of Customs (Airport Air Cargo), Port (Import) and Port (Export) at Chennai. Under Col.3, the jurisdictions of these Commissioners have been specified to be inclusive of the Port of Chennai, Port of Ennore as well as Chennai Airport etc. From the above, it is very clear that the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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