https://www.taxtmi.com/caselaws?id=72811 An Additional Collector was treated as included within the statutory expression "Collector of Customs", so a Board direction to the Collector to apply to the Tribunal did not make the Section 129D application incompetent. The provision was read with the Act's definition and overall scheme, and as a machinery provision intended to facilitate effective review of an adjudication order. A construction that would defeat that purpose was rejected, and the application was held maintainable. en-us Thu, 05 Feb 1987 00:00:00 +0530 Wed, 25 May 2011 12:18:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72811 An Additional Collector was treated as included within the statutory expression "Collector of Customs", so a Board direction to the Collector to apply to the Tribunal did not make the Section 129D application incompetent. The provision was read with the Act's definition and overall scheme, and as a machinery provision intended to facilitate effective review of an adjudication order. A construction that would defeat that purpose was rejected, and the application was held maintainable. Case-Laws Customs Thu, 05 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72811