Customs - Jurisdiction of Commissioner (Appeals) - CBEC Messes up another Notification
NOTIFICATION No.16/2002-Customs (N.T.) dated the 7th March, 2002, notified the Jurisdiction of Customs Appellate Commissioners. Now this notification is superseded and the Board has notified the jurisdiction of Chief Commissioners of Customs with reference to appeals and that of Commissioner (Appeals).
The Table 1 (col.2) of this notification stipulates a list of 8 Chief Commissioners of Customs who will have the jurisdiction in relation to an order or decision of the officer, subordinate to that officer, mentioned in column (3). This Column (3) mentions some Commissioners (Appeals). So the Chief Commissioner will have jurisdiction over an order passed by an officer subordinate to the Commissioner (Appeals). Now, who are the officers who are subordinate to the Commissioner(Appeals)?. One entry in Col.3 reads as Commissioners of Customs (Appeals), Jamnagar. How many appellate Commissioners are there in Jamnagar?
And what will a Chief Commissioner do with jurisdiction over orders passed by an officer subordinate to the Commissioner (Appeals)?
TOTAL CONFUSION?
Notification No. , Dated: September 26, 2012