Vs.
EmailAppeal:
Petitioner:
Respondent:
Apeal:
Judges: S.P.BHARUCHA & S.B.MAJMUDAR, JJ.
Date of Judgment: Feb 20, 1997
Head Note:
Customs Act
Section 129A – Order passed by Assistant Collector of Customs as approved by Additional Collector of Customs assumed to be appealable to CEGAT under section 129 A being a decision and order passed by adjudicating authority under Section 122.
Section 129A – Order passed by Assistant Collector of Customs as approved by Additional Collector of Customs assumed to be appealable to CEGAT under section 129 A being a decision and order passed by adjudicating authority under Section 122.
Held:
For the purpose of these appeals we shall assume that the order of Assistant Collector of Customs (Bombay), as approved by the Additional Collector of Customs (Bombay), of Ist June 1989 was in itself appealable to CEGAT under Section 129-A of the Act being a decision and order passed by an adjudicating authority under Section 122 of the Act. We assume as aforesaid for the simple reason that Shri Dave, learned senior counsel for the appellant has vehemently contended that the said endorsement of the Additional Collector of Customs was of an administrative nature and was not appealable. Neither CEGAT nor the High Court of Delhi has considered that question and as that question strictly does not arise for our consideration in the present appeals for deciding the controversy between the parties we have assumed as aforesaid. (Para 6)
JUDGEMENT:
