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1990 (9) TMI 169

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....e the maintainability of the appeal and if the Bench is inclined to accept his argument, then he would make further arguments on the stay application. 3. This appeal has been filed by the Asstt. Director, Revenue Intelligence, Bangalore against the order passed by the Collector of Customs, Bombay releasing certain consignments of the respondents. This appeal has been filed under Sec. 129A of the Customs Act. Shri Mondal contended that the Asstt. Director, Revenue Intelligence is the aggrieved person because the order passed by the Collector is against the revenue and is against the public interest. Sec. 129A refers to "any person aggrieved by the order" and hence he, being aggrieved by the order, which is against the public interest and re....

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....he Delhi High Court judgment should be adopted in this case. 4. After hearing Shri Mondal on the maintainability of the appeal filed by the Asstt. Director, Directorate of Revenue Intelligence, we did not call upon Dr. Kantawala to argue. We find that in this case, the admitted position is that the Asstt. Director of Revenue Intelligence was the officer who investigated in this case and he could be construed to be an investigating officer. Based on the investigation done by him, the adjudication proceedings were initiated by the Collector of Customs, Bombay which resulted in the impugned order releasing certain consignments. Hence the Asstt. Director, Revenue Intelligence has thought it fit to come in appeal against the order of the Collec....

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....tioning under the Collector or the investigating agencies are allowed to file appeal under Sec. 129A as 'aggrieved persons' because revenue interests are involved, it would amount to encouraging gross indiscipline. Every investigation officer can file an appeal if the adjudicating authority found that investigation has not brought out adequate evidence for confiscation or for imposition of penalty. This will only lead to chaotic condition and gross indiscipline in the Revenue administration. Separate provisions have been made in the Customs Act itself under Sec. 129D of the Customs Act for safeguarding revenue interests. If the revenue interests are affected on account of an improper or illegal order, the proper course would be to get the o....