1984 (11) TMI 191

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....New Delhi. The said appeal was presented in the Registry on the 15th June, 1983. In column No. 3 of the memorandum of appeal viz. Form No. CA 3, the appellant has mentioned the date of the communication of the order appealed against as the 10th July, 1980. 2.  Shri A.K. Chatterjee, the learned Junior Departmental Representative has appeared on behalf of the appellant and Shri S.K. Bagaria, Advocate has appeared on behalf of the Respondent. It was brought to the notice of the learned J.D.R. that the appeal is hopelessly hit by limitation and no prayer for condonation of delay has been made and this appeal is liable to be dismissed being hit by limitation. 3.  In reply, Shri A.K. Chatterjee, the learned J.D.R. has conceded tha....

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.... "129-A(2). The Collector of Customs may, if he is of opinion that an order passed by the Appellate Collector of Customs under Section 128, as it stood immediately before the appointed day, or the Collector (Appeals) under Section 128-A is not legal or proper, direct the proper officer to appeal on his behalf to the Appellate Tribunal against such order." A simple reading of sub-section 2 of Section 129A of the Customs Act, 1962 shows that the Collector of Customs can file appeal only against the order passed by the Appellate Collector of Customs under Section 128 (old) or Collector (Appeals) under Section 128A whereas in the instant case, the learned Collector has come in appeal against an order passed by the Special Secretary to the G....

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.... (c) or Cl. (d) where - (i)       the value of the goods confiscated without option having been given to the owner of the goods to pay a fine in lieu of confiscation under Section 125; or (ii)      in any disputed case, other than a case-where the determination of any question having a relation to the rate of uty of customs or to the value of goods for purposes of assessment is in issue or is one of the points in issue, the difference in duty involved or the duty involved; or (iii)     the amount of fine or, penalty, determined by such order, does not exceed ten thousand rupees." A simple reading of sub-section (1) of Section 129-A shows that any aggrieve....