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TMI Blog2024 (11) TMI 1012X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner (Appeals) Customs, Central GST & Central Excise, Patna). Customs Appeal No 75593 of 2021 has been filed against the impugned Order-in-Appeal No. 99/PAT/CUS/APPEAL/2020-21 dated 26.02.2021 passed by the Commissioner (Appeals) Customs, Central GST & Central Excise, Patna. As the issue involved in both appeals are the same, they are taken up together for decision by a common order. 2. Brief facts of the case are that M/s Titagarh Wagons Limited (herein after referred as the Appellant) is primarily engaged in manufacturing and supply of wagons and other engineering goods. In the year 2017, the Appellant had entered into a contract with the Ministry of Physical Infrastructure and Transport, Government of Nepal for the supply of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Original No. VIII(51)02/DBK/Titagarh/ RXL/2019/6002 dated 07.02.2020. Being aggrieved by the order passed by the Ld. Deputy Commissioner, the Appellant preferred an appeal before the learned Commissioner (Appeals) of Customs, CGST & Central Excise, Patna. The said authority vide Order-in- Appeal No. 90/PAT/CUS/APPEAL/2020-21/ dated 26.02.2021 (received on 08.03.2021) and Order-in-Appeal No. 99/PAT/CUS/APPEAL/2020-21 dated 26.02.2021 disallowed the appeals filed by the appellant and upheld the Orders-in-Original passed by the Deputy Commissioner of Customs, LCS, Raxaul. The present appeals are filed by the appellant against the impugned Orders-in Appeal. 4. The Ld. Authorized Representative appearing for the Revenue submitted that the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a decision or order passed by the "Principal Commissioner of Customs or Commissioner of Cus toms) as an adjudicating authority, (b) an order passed by the 10 Commissioner (Appeals)) under section 128A: (c) an order passed by the Board or the Appellate Commissioner of Customs) under Section 128 as it stood immediately before the appointed day, (d) an order passed by the Board or the 12 Principal Commissioner of Customs or Commissioner of Customs), either before or after the appointed day, under section 130, as it stood immediately before that day: Provided that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred to in clause (b) if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gument that the Revenue, by its consent, had agreed to the jurisdiction of the learned CESTAT. 61. We do not agree with the said contention advanced on behalf of the Firm. It is settled law that competence of the Court to try a case goes to the very root of the jurisdiction. The inherent lack of jurisdiction makes the order passed by the Court void in law. There is also no inherent right to file an appeal and the same is granted by the statute. In the absence of any such right, the learned CESTAT being a creature of statute, did not have any jurisdiction to entertain the same. No Court or Tribunal is empowered to usurp jurisdiction, which it does not have. Any order passed by a Tribunal that does not have the jurisdiction to pass such an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r acquiescence could confer jurisdiction upon a Court, which jurisdiction was otherwise barred by statute. 5. As per the appellant, in terms of Section 129 (DD) of the Customs Act, 1962 ["the Act"], the remedy of impugning the order was by way of a Revision to the Central Government and an appeal to the Tribunal was not maintainable. Said position is not disputed by learned counsel for respondent who concedes that in terms of Section 129 (DD) of the Act, the remedy was only by way of a Revision and not by way of Appeal to the Tribunal. Learned counsel, however, submits that since the objection was not raised at an appropriate stage, respondent could not approach the Revisional Authority within the time prescribed by the statute. She submi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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