TaxTMI 
TaxTMI 
2001 (7) TMI 559
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....hri V.K. Chaturvedi, SDR, for the Respondent. [Order]. - All the three appeals are being disposed of by a common order as they all arise out of the same impugned order of the Commissioner (Appeals). 2. After hearing the ld. Consultant representing the appellants it is seen that vide order-in-original dt. 15-6-1999 the Joint Commissioner of Customs (Prev.), West Bengal, Calcutta vacated th....
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....ustifiable in law. As the investigation officers have not been able to bring on record any evidence justifying the invoking of section 111(b), 111(p) of the Customs Act, 1962 in any manner whatsoever, I am left with no option but to order unconditional release of the seized Bangladeshi Taka and the other seized goods to Smt. Anika Sarkar forthwith. No case is made out for imposition of penalty un....
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....appeals can be disposed on the legal issue of the authorisation given by the Commissioner not being proper and valid. It is seen that the order-in-original was passed by Joint Commissioner, whereas the appeal before Commissioner (Appeals) was filed by the Asstt. Commissioner, authorised by the Commissioner to do so. The appellants have challenged the said authorisation on the ground that it has to....
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....ion of the Tribunal in the case of Dhanpur Sugar Mills Co. Ltd. - 1999 (108) E.L.T. 498 wherein it was observed that "Section 35F(2) contemplates only one authority whose orders or decisions can be called for and examined by the Collector and that authority can be only an adjudicating authority subordinate to him. After examination of the records, the Collector has to satisfy himself as to legalit....