Customs, Excise and Gold Tribunal - Delhi
Relish Foods (Pvt.) Ltd. vs Collector Of Customs on 18 January, 1988
Equivalent citations: 1990(45)ELT622(TRI-DEL)
ORDER P.C. Jain, Member (T)
1. Since both the appeals involve preliminary question of jurisdiction pressed by the learned Advocate for the appellant companies, a common order is being passed.
2. Point raised by the learned Advocate for the appellant companies is that the goods were imported by the appellant companies through Madras Custom House under Notification 117/78, dated 9-6-1978 in terms of the advance licensing scheme of the Import Trade Control authorities. In terms of the said notification an undertaking was given by the appellant companies to the competent authorities of the Madras Custom House that the good so imported would either be used in the manufacture or packing of the resultant product or for replacing the goods used for making the cartons already exported by them. Goods involved in the instant case are White Card Board. The question posed by the learned Advocate is that the competent authority to initiate action against the appellant companies is the concerned Custom House i.e. the officers of the Madras Customs. Collector of Customs, Cochin has no jurisdiction to initiate proceedings for violation of the provisions of the said Notification 117/78 read with conditions of the advance licence granted to the appellant companies. This issue, according to the learned Advocate, has been decided very recently by the Tribunal in the case of Metro Exports v. Collector of Customs, Cochin [1988 (14) ECR 169 (CEGAT) SBD].
The Tribunal in that case has held as follows :-
"There is, therefore, no manner of doubt that the Assistant Collector of Customs or the Collector of Customs, Madras was the appropriate authority who was to return a finding of non-compliance with the conditions laid down in the notification and to demand Customs duty in respect of goods in respect of which the conditions were not complied with."
The learned Advocate has, therefore, urged that the two cases under consideration be also decided in favour of the appellant companies on this preliminary point of jurisdiction alone.
3. Heard learned SDR., She has nothing to say in the matter and conceds that both the appeals so far as the question of jurisdiction is concerned, are on par with the case reported in 1988 (14) ECR 169 SBD mentioned above.
4. We have considered the pleas advanced on both sides. In view of the nonrebuttal of facts that the White Card Board in question were imported by the appellant companies through Madras Custom House and they gave an undertaking to the authorities in the Madras Custom House, the competent authority to initiate action against the appellant companies could only be those in the Madras Custom House. Collector of Customs, Cochin has no jurisdiction to initiate proceedings for violation of the conditions of the Notification 117/78, dated 9-6-1978 when such an undertaking was given by the appellant companies to the Asstt. Collector or Collector of Customs, Madras. Relying on Tribunal decision in the case of Metro Exports mentioned supra, we allow the appeals on the question of jurisdiction itself without going into the merits of other questions involved in the appeals.