2000 (11) TMI 479

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..... Rawal, Advocates, for the Respondents. [Order per : S.S. Sekhon, Member (T)]. - The Advocates for the respondents had preliminary objections on the admissibility of the subject appeals filed by the Revenue. These were : - (i)  All appeals are filed against remarks and observations made in the note sheets in different office files. There is no decision or order passed by a Collector....

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.... Pacific Exports are totally different. There was no revalidation of licences. 2. We find that the Central Board of Customs in exercise of powers conferred upon it by Section 129D(1) of the Customs Act, 1962 directed the "Collector of Customs to make an application against the said orders of clearance passed by the Collector of Customs to the Customs, Excise and Gold (Control) Appellate Tr....

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....by the said Collector who was directed under Section 129D(1) but have been filed by a further delegate officer who was not the adjudicating authority. We are inclined to find that these appeals on this small ground only are not appeals filed by the proper officer relying on the case law submitted by the Counsel especially on 1999 (34) RLT 558 (CEGAT) Collector of Customs, Bangalore v. Lakshmi & Co....