2000 (2) TMI 353

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....ce K. Sreedharan, President ]. - This appeal is against Order-in-Original Assessment Order No. NG/ICD/TKD/3/99, dated 27-11-1999. This order is one passed by the Deputy Commissioner of Customs - ICD/TKD, New Delhi. Preamble to that order clearly stated that appeal against it lies to the Commissioner of Customs (Appeal) New Customs House, New Delhi as provided under Section 128(1) of the Customs ....

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....n the file moved from the office of the Commissioner to the Deputy Commissioner, it was through the appellants representative, namely, clearing agent, who was entrusted with the file by the Commissioner's office to be handed over to the office of the Deputy Commissioner. He got photocopy of the file. Such photocopies are those seen at pages 13 to 16 of this appeal. We are at a loss to understand a....

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....t the impugned order must be taken to be an order passed by the Commissioner and appeal entertained. We find it difficult to accept this argument. The order in this case is one passed by the Deputy Commissioner. That order is appealable to the Commissioner as per Section 128(1) of the Customs Act. Reference was made to the decision in M.P. Steel Corporation v. Commissioner of Customs - 1999 (112) ....