2002 (2) TMI 433

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....r the Appellant. Shri Arun Chopra, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Appeal taken up for disposal after waiving deposit, with the consent of both sides. 2. The appellant before us received, some time in November, 2000, an order dated 30-10-2000 of the Additional Commissioner of Customs, Air Cargo Complex, Mumbai. Notwithstanding the fact that....

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....ssioner (Appeals) or his plea that since the Commissioner (Appeals) did not hear the appeal, his order is invalid. There being no valid order at all, there was no valid appeal before the Commissioner (Appeals) and the question of hearing the appellant therefore does not arise. 6. We have necessarily to dismiss the appeal. Before doing so, however, we would note that the failure of the Addi....