2000 (8) TMI 699

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....nt. None, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The Commissioner of Customs, Gujarat, HQ Ahmedabad, authorised Deputy Commissioner of Customs, Bhavnagar to file an appeal against order dated 13-1-2000 passed by the Commissioner of Customs (Appeals), Ahmedabad. In pursuance of this direction the Deputy Commissioner filed an appeal bearing No. C/284/2000-- Mum. Howe....

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....e is immune to all such directions. 4. We also find that the appeal papers although signed by the empowered authority, the signatures have been attested by a functionary lower in rank. 5. In a number of cases we have been constrained to dismiss the appeals filed by this Commissionerate without going into the merits thereof. It is really unfortunate that a Commissioner can be so lax....