https://www.taxtmi.com/caselaws?id=82133 The Tribunal held that the appeal against the Collector's order refusing to extend the validity period of a warehousing bond was maintainable. It determined that such orders under Sections 59, 61, and 72 of the Customs Act are appealable as they fall under the jurisdiction of an 'Adjudicating Authority.' The Tribunal emphasized the quasi-judicial nature of the power of extension, requiring a fair hearing and 'sufficient cause' to be shown. Therefore, the case was directed to proceed for a hearing on the COD application after issuing notices to both parties. en-us Fri, 24 Apr 1992 00:00:00 +0530 Sat, 02 Jul 2011 11:47:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82133 The Tribunal held that the appeal against the Collector's order refusing to extend the validity period of a warehousing bond was maintainable. It determined that such orders under Sections 59, 61, and 72 of the Customs Act are appealable as they fall under the jurisdiction of an 'Adjudicating Authority.' The Tribunal emphasized the quasi-judicial nature of the power of extension, requiring a fair hearing and 'sufficient cause' to be shown. Therefore, the case was directed to proceed for a hearing on the COD application after issuing notices to both parties. Case-Laws Customs Fri, 24 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82133