1986 (10) TMI 195

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....., for the Respondent. [Order per : S. Kalyanam, Member (J)]. - This is an application seeking condonation of the delay of 2 months an 9 days in the presentation of the appeal. S/Shri Neelalochanan and S.R. Krishnan, the learned consultants appearing for the appellant submits that the appellant was suffering from heart ailment and was not in a position to move about and exert himself to cont....

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....1986. At the outset a preliminary point of law was urged on behalf of the appellant that the present impugned order appealed against is without jurisdiction and is not legally be sustain-able. It was urged that as early as on 14-5-1985 the then Collector of Customs (Appeals) has passed an order by another authority on the appeal filed by the appellant before him and in such a situation the impugne....

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.... by the departmental case file. 3. I had the benefit of going through the departmental file produced for my perusal by the learned DR. I find that in respect of the appeal filed before the Collector of Customs (Appeal) a view has already been taken on consideration of the various points urged before him and order dictated and signed by the then Collector of Customs (Appeal) dated 14-5-1985....

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....e Collector of Customs (Appeal), Madras in respect of the issue in question passed an order on 14-5-1985 as disclosed by the department's file the present impugned order dated 24-1-1986 once over is without jurisdiction. In this view of the matter I set aside the impugned order dated 24-1-1986 passed by the Collector of Customs (Appeal) as one without jurisdiction in law. I further direct that the....