TaxTMI 
TaxTMI 
1996 (4) TMI 183
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....Tribunal who transferred the cross-objection to Delhi Bench to be dealt with by the concerned Special Bench. That is how the cross-objection has survived. The Collector has filed the latter appeal precisely on the same grounds as those raised by him in the cross-objection in the former appeal. The learned counsel for the assessee has raised a preliminary objection to the effect that neither the cross-objection nor the appeal filed by the Collector is maintainable. We have heard both sides. 2.  Chapter XV of the Customs Act, 1962 (for short the Act) deals with the provisions relating to appeal, revision, reference and other related matters. Section 129A to 129C deal with the appeals to the Appellate Tribunal. SubSection (1) of Sectio....
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....wn motion, to call for examination record of any proceeding in which a Collector of Customs as an adjudicating authority has passed any decision or order under the Act for the purpose of satisfying itself as to the legality or propriety of any such decision or order. The Board may, by order, direct such Collector to apply to the Appellate Tribunal for the determination of such points arising out of the decision or order as may be specified by the Board in its order. The adjudicating Collector, therefore, can move the Appellate Tribunal against his own order only if so directed by the Board and not otherwise. 3.  Cross-objection is dealt with by sub-section (4) of Section 129A of the Act. The provision reads as - "(4) On receipt o....
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....ables the respondent in an appeal, though he may not have filed an appeal, not only to support the decree on any ground decided against him in the Court below, but also to take any cross-objection to the decree which he could have taken by way of appeal. These decisions have held that cross-objection can be filed by a party on whom law confers the right of filing appeal and not otherwise. In Thakur Abhlakh Bakhsh Singh & Others [AIR (29) 1949 Oudh 391 (1)] a Division Bench of High Court of Oudh held so observed as follows :- "Where the law confers no right upon a party to file an appeal, it follows that he is precluded from filing cross-objections to the appeal." Seen also AIR 1986 P. 78. We also refer to the observation of the Allaha....
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....on of the assessable value for the purposes of determining the duty. This part of the order is sought to be challenged in the application (or appeal) filed by the Collector of Customs under Section 129D(1) of the Act. According to the assessee this appeal is not maintainable since it was filed on the direction of the Board which relied not on the record of the proceedings before the Collector of Customs but on extraneous materials. The first part of para 5 of the order of the Board reads :- "The Board, on going through the records of the case, is satisfied that the Collector's order accepting the declared value of the goods is not proper and legal for the following reasons :- `Sub-para (a) refers to import of similar goods from Malays....