1996 (9) TMI 307

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....pondents. [Order per : S.L. Peeran, Member (J)]. - This is a Revenue Appeal, which arises from order passed by Collector (Appeals), Calcutta vide Order dated 18-4-1987. The ld. Collector has upheld the importers contention that the imported double screw twin extruder functions more effectively than a single screw of a double dimension and the diameter of the twin screw is about 180MM, which ....

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.... of the Customs Act, 1962, which clearly lays down that the Collector of Customs, may, if he is of opinion that the Order passed by Appellate Collector under Section 129A as appealed before him is not correct or whether the Collector (Appeals) under Section 120(A) is not legal or proper direct the proper officer to appeal on his behalf to the Appellate Tribunal against such order. It is also notic....