2008 (9) TMI 670

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....ri S. Sankaravadivelu, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J)].  - This appeal filed by the department is against an order passed by the Chief Commissioner of Customs. The ld. counsel for the respondents has raised a preliminary objection. It is submitted that, under Section 129A of the Customs Act, any decision or order passed by the Chief Commissioner of Cu....

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.... the appointed day, under section 130, as it stood immediately before that day; The ld. SDR, in her endeavour to defend the Chief Commissioner's order in the face of the above objection, submits that, under Section 5(2) of the Act, a Chief Commissioner may exercise the powers of any other officer of Customs who is subordinate to him and, therefore, it was open to the Chief Commissioner to pass ....

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....sp;    Aasu Exim Pvt. Ltd. v. CC, Mumbai - 2005 (192) E.L.T. 533 (Tri.-Mum.). It is submitted that, in all these cases, orders of Chief Commissioners were held not appealable to this Tribunal under Section 129A of the Act. It is contextually pointed out that, in all the above cases, it was the department who wanted to keep Chief Commissioners' orders out of the scope of Section 1....

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..... Chapter XV of the Act is the one providing, inter alia, for appellate remedies against decisions/orders of various authorities. Section 129A is a part of that Chapter. According to the above definition of "Commissioner of Customs", a Commissioner can include an Additional Commissioner except for the purposes of Chapter XV. This does not mean that, for the purposes of Chapter XV, Commissioner ....