https://www.taxtmi.com/caselaws?id=77990 An appeal against an order of an Additional Collector of Customs under the Gold Control Act, 1968 lies to the Appellate Tribunal where that functions as an adjudicating authority. Section 80 applies to orders passed by gold control officers below the rank of Collector of Central Excise or Customs, while section 81 governs appeals from orders of the Collector of Central Excise or Customs acting as adjudicating authority. Because the definition of "adjudicating authority" is broad and the term "Collector of Customs" may take its Customs Act meaning, which includes an Additional Collector, the appeal should not have been redirected to the Collector (Appeals). en-us Fri, 02 Jul 2010 00:00:00 +0530 Thu, 18 Jul 2013 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77990 An appeal against an order of an Additional Collector of Customs under the Gold Control Act, 1968 lies to the Appellate Tribunal where that functions as an adjudicating authority. Section 80 applies to orders passed by gold control officers below the rank of Collector of Central Excise or Customs, while section 81 governs appeals from orders of the Collector of Central Excise or Customs acting as adjudicating authority. Because the definition of "adjudicating authority" is broad and the term "Collector of Customs" may take its Customs Act meaning, which includes an Additional Collector, the appeal should not have been redirected to the Collector (Appeals). Case-Laws Customs Fri, 02 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77990