2004 (10) TMI 513

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....dent. [Order]. -  Heard Shri Jyoti Agarwal, ld. Advocate for the appellants and Shri T.K. Kar, learned SDR for the Revenue. 2.Shri Agarwal submits that in the present case, the goods have been auctioned by the Customs authorities. Therefore, he submits that the appeal may kindly be allowed and proceeds of the auctioned goods may be returned to the appellants. He relies on the followi....

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.... persons aggrieved by any order passed by the Commissioner (Appeals) or the order of the Commissioner of Customs. He submits that in the present case, the Commissioner (Appeals) has allowed the appeal filed by the appellants. In these circumstances, the appellant has no right to file any appeal against the order of the Commissioner (Appeals) before this Tribunal. He, therefore, submits that the pr....

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....missioner (Appeals). Under Section 129A of the Customs Act, 1962, the person who aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order : "(a)   a decision or order passed by the Commissioner of Customs as an adjudicating authority; (b)     an order passed by the [Commissioner (Appeals)] under Section 128A; (c) &....