1989 (3) TMI 207

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....ts. Shri A.S. Sunder Rajan, JDR, for the Respondent. [Order per : Harish Chander, Member (J)].  - M/s. Wirex Metal Works has filed three appeals being aggrieved from the assessment done on Bill of Entry. In Col. 2 of the Appeal Memo, it has been mentioned as dated 10.1.89 in File No. S/76-Misc. 15/89-IV B/E No. 010514 dated 25.11.88. The said appeals were presented in the Registry on....

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....llants have attached the copy of the Bill of Entry. Sh. Singh states that the appeals are maintainable. 4. We have heard both the sides and have gone through the facts and circumstances of the case. An appeal to the Tribunal lies under Section 129-A of the Customs Act, 1962 under sub-section (1) of Section 129-A of the Customs Act, 1962. The relevant sub-section (1) of Section 129-A is reproduc....

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....ssed by Collector (Appeals). In the matter before us, the appellant has filed a copy of the assessment order on the Bill of Entry. The assessment order has been passed by proper officer viz. Appraiser and the same is countersigned by the Assistant Collector and there is no endorsement on the Bill of Entry to the effect that the assessment has been done in pursuance of an order passed by the Collec....

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....cation order and no copy of that communication be even served on the assessee. The Tribunal had followed the judgment of the Madras High Court in the case of M Nazir Hussain v. Assistant Collector [1969 (82) Madras LW 257] and judgment of the Supreme Court in the case of Bachhittar Singh v. State of Punjab & Another (AIR 1963 SC 395) in the case of Metro Exporters. Relative extract from the said j....