Law: Customs Act, 1969

Section: 179

[Customs Act (IV of 1969)]........S 179---Categories of officers adjudicating cases involving confiscation of goods or imposition---Powers of officers---Three categories of the officers given with reference to limits of their pecuniary jurisdiction under the provisions of S.179 of the Customs Act, 1969, do not make them an officer subordinate to the other---Collector (Adjudication) empowered to adjudicate cases without any pecuniary limit does not, by that reason, become the appellate, revisional or supervisory authority of the Additional Collector or the Deputy Collector as far the adjudication of cases is concerned. (b) Customs Act (IV of 1969)--- ----Ss.179 [as amended by Notification S.R.O. No.448(I)/2000, dated July, 2001] & 195---Executive Collector---Jurisdiction of--Revision of order already passed in proceedings by Competent Authority---Truck recovered from the accused person was released by the Authorities unconditionally after concluding the investigation proceedings---Collector (Adjudication) once again in exercise of powers under S.195 of the Customs Act, 1969, served show-cause notice expressing his intention to revise the earlier order-in-original---Order passed by the Collector (Adjudication) was set aside by the Customs, Excise and Sales Tax Appellate Tribunal---Validity---Collector (Adjudication) was not empowered to interfere in adjudication of matters directly or indirectly by invoking his revisional power under S.195 of the Customs Act, 1969---Revisional jurisdiction remained relevant only to the extent of the Central Board of Revenue after the date as mentioned in the Notification S.R.O. No.448(I)/2000, dated July, 2001---Collector acting on executive side could not transfer the matter which had already been adjudicated upon by the Collector (Adjudication) and the order having been reworded before the amendment in S.179 of the Customs Act, 1969, could himself proceed to revise the same if the conditions of law were answered--- Collector (Adjudication) had no authority to re-open or revise the order of adjudication irrespective of the official designation or the pecuniary limit of the Officer making the order---Order passed by the…

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