Valid authorisation for departmental appeal requires application of mind; mere file notation was insufficient and the appeal failed.

Departmental appeal under the Customs Act was not maintainable because valid authorisation requires the Collector to apply his mind, form an opinion that the impugned order is not legal or proper, and then direct the proper officer to appeal on his behalf. A mere file notation of "Appeal" did not satisfy that statutory requirement, so the authorisation was invalid and the appeal failed.

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Issues: Whether the departmental appeal was maintainable in the absence of a valid authorisation under Section 129A(2) of the Customs Act, 1962.

Analysis: The provision requires the Collector to form an opinion that the order appealed against is not legal or proper and then direct the proper officer to appeal on his behalf. A mere notation of "Appeal" on the file, without showing application of mind to the legality or propriety of the order, was held insufficient to constitute valid authorisation.

Conclusion: The authorisation was held to be invalid, and the departmental appeal was not maintainable.

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