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Issues: Whether the Chief Controller of Imports and Exports could maintain an appeal under Section 4M of the Imports and Exports (Control) Act, 1947 against an order passed by the Additional Chief Controller of Imports and Exports acting as an appellate authority under the Imports (Control) Order, 1955.
Analysis: Section 4M permits an appeal by a person aggrieved from an order made under the Act. Clause 10(2) of the Imports (Control) Order, 1955, read with the notification constituting appellate authorities, shows that the Additional Chief Controller heard the appeal as a delegate of the Chief Controller. An order made by the delegate in exercise of that delegated appellate power is, in legal effect, the order of the principal. The scheme of the Act does not contemplate one departmental authority preferring an appeal against an order which, for this purpose, is treated as its own order.
Conclusion: The Chief Controller was not competent to file the appeal before the Central Government against the order of the Additional Chief Controller, and the impugned appellate order was liable to be set aside.
Ratio Decidendi: Where an appellate authority acts as a delegate of the principal authority, its order is treated as that of the principal, and the principal cannot maintain an appeal under a provision confined to a person aggrieved against its own delegated order.