2000 (10) TMI 351

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....ri V.S. Nankani, Advocate, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. -  The Commissioner of Customs (Preventive), Ahmedabad vide his order dated 10-6-1996 confiscated certain offending goods but refrained from imposing penalty on any of the 10 noticees to the show cause notice. Against the order of confiscation an appeal was filed. The Tribunal vide Order Nos. 3772-7....

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....of satisfying itself as to the legality or propriety of any such decision or order and may, by order, direct such Commissioner 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. 2. In terms of this direction the present appeal was filed on 11-6-1997. An application was made by the respo....

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.... made above indicates that it is only the Commissioner, who has to apply to their Tribunal. Thus, the appeal has to be filed by him that own the prescribed documents such as declarations and verifications have to be personally signed by him. In the subject case where the ld. Commissioner has signed the forwarding letter the appeal has been filed by an Assistant Commissioner of his office. Such aut....