Judgment

Dr. ARIJIT PASAYAT, J. —

1.Leave granted.

2.Challenge in this appeal is to the orders passed by the Punjab & Haryana High Court dismissing the Customs Act Appeal No.4/2004, filed under Section 130 of the Customs Act, 1962 (in short the ‘Act’) dated 8th May, 2006, and the order passed in review application dated 12.10.2006. The High Court held that it had no jurisdiction to deal with the matter as the original order was passed by Adjudicating authority at Mumbai and the appellate order was passed at Delhi by the Customs, Excise and Service Tax Appellate Tribunal (in short ‘CESTAT’). Reference was made to the decision of this Court in Kusum Ingots & Alloys Ltd. v. Union of India and Anr.1, (2004 (6) SCC 254).

3.In support of the appeal, learned counsel for the appellant submitted that the judgment in Kusum Ingots (supra) is in favour of the appellant and on misreading of the decision the appeal has been dismissed. Learned Additional Solicitor General, on the other hand, submitted that before moving the Punjab and Haryana High Court, the Delhi High Court was moved, and at the request of the appellant, the High Court permitted to withdraw the appeal (wrongly stated as writ petitio