TaxTMI 
TaxTMI 
1990 (4) TMI 123
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....shan, S.D.R., for the Respondent. [Order per : D.M. Vasavada, Member (J)]. - When the appeal came up for hearing it was noticed that impugned order has been signed by the Adjudicating Officer as Dy. Collector. So question arose as to which will be the appropriate forum to hear and decide the appeal. So we did not go into the merits of the appeal, and we directed both sides to address the arg....
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....visions of Sec. 152 of the Customs Act to stress the point that the Collector had no powers to delegate any powers of Deputy Collector to the Additional Collector. He referred to case of Syed Abdul Hameed v. Collector of Customs as reported in 1989 (44) E.L.T. 74 (Tribunal) in support of his contention that as at the relevant time Shri N.K.P. Sinha was appointed as Additional Collector, he should ....
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....as exercised the powers of the Dy. Collector. 4. Opposing this submission, Mr. N. Singh submitted that Collector had no such powers to authorise him to exercise powers of the Dy. Collector and so such authorisation would not vest Mr. Sinha with the powers of Dy. Collector and his authorisation and/or delegation would be illegal and Mr. Sinha would continue to exercise powers of Additional Colle....
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....ollector was in conformity with the rules and provisions of the Customs Act would be the questions which will have to be examined by the appropriate forum. But for the present we have to see the particular order as it is and we cannot go beyond the order. As far as citation referred to by Shri Singh is concerned it is not applicable to the facts of the present case because therein the adjudicating....