Commissioner of Customs Vs. D.K. Group of Industries

1. this is an appeal filed by the department against order-in-appeal no. 6/cus/jal/2003, dated 24-6-2003 passed by the commissioner of customs and central excise (appeals), jalandhar. the appellant is represented by the dr, shri s.c. pushkarna. the respondent is not present, nor represented. it appears that they want a decision on merits without being personally heard.2. ld. dr submits that the commissioner (appeals), jalandhar had no jurisdiction in the matter which relates to customs (preventive), amritsar. in support of this submission, ld. dr refers to notification no. 16/2002-cus. (n.t.), dated 7-3-2002 as amended by notification no.78/2002-cus. (n.t.), dated 5-12-2002.3. i have perused both the cited notifications and find that, w.e.f 5-12-2002 the commissioner of customs (appeals), jalandhar has no jurisdiction over matters falling within the jurisdiction of commissioner of customs (preventive), amritsar and that such matters are appealable only to commissioner of customs (appeals), delhi-i. the impugned order passed, without jurisdiction, by the commissioner (appeals), jalandhar is set aside and the present appeal is allowed.4. it appears from the record that the party had filed appeal with the commissioner (appeals), jalandhar before amendment of the relevant entries in the table to notification no. 16/2002-cus. (n.t.), by notification no. 78/2002-cus (nt). at that time, the commissioner (appeals), jalandhar had jurisdiction to entertain the appeal. since the subsequent amendment of notification no. 16/2002 can in no way prejudice the interest of the assessee, there shall be a direction to the commissioner (appeals), jalandhar to transmit the assessee's appeal and all papers connected therewith expeditiously to the commissioner (appeals), delhi-i.