2006 (2) TMI 444

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.... for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  After examining the records and hearing both sides, we find that the appeal itself must be summarily disposed of. Accordingly, after allowing the application, which seeks early disposal of the appeal, we take up the appeal. 2. The appeal is against an order passed by learned Commissioner of Customs under Regulation 9....

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....peal under Section 129A of the Customs Act, 1962 to the Customs, Excise & Service Tax Appellate Tribunal, Shastri Bhavan (Anenx), 26 Haddows Road, Chennai - 6". But we are not persuaded to think that a person aggrieved by an order passed by a Commissioner of Customs under Regulation 9(3) should be guided exclusively by the preamble to such order, regardless of the relevant regulation, which gov....