https://www.taxtmi.com/caselaws?id=202134 Section 4M of the Imports and Exports (Control) Act, 1947 allows an appeal only by a person aggrieved by an order made under the Act. Where the Additional Chief Controller heard the matter as a delegate of the Chief Controller under Clause 10(2) of the Imports (Control) Order, 1955 and the relevant notification, the appellate order was treated in law as the order of the principal authority itself. On that footing, the Chief Controller could not maintain an appeal before the Central Government against what was deemed to be its own delegated order, and the appellate order was liable to be set aside. en-us Fri, 18 Feb 2011 00:00:00 +0530 Wed, 05 Feb 2014 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202134 Section 4M of the Imports and Exports (Control) Act, 1947 allows an appeal only by a person aggrieved by an order made under the Act. Where the Additional Chief Controller heard the matter as a delegate of the Chief Controller under Clause 10(2) of the Imports (Control) Order, 1955 and the relevant notification, the appellate order was treated in law as the order of the principal authority itself. On that footing, the Chief Controller could not maintain an appeal before the Central Government against what was deemed to be its own delegated order, and the appellate order was liable to be set aside. Case-Laws Customs Fri, 18 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202134