2008 (12) TMI 492

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....cate, for the Respondent. [Order]. -  Heard both sides. 2. In this case the original order was passed by Assistant Commissioner in charge of Petrapol Land Customs Station. The Respondent importers were aggrieved by the same and hence they filed an Appeal to the lower appellate Authority who allowed the Appeal by a separate order. The Department was also aggrieved with the origin....

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....nsidered the Departmental Appeal filed before him to be an Appeal under Section 128 whereas the same was filed pursuant to review by the Commissioner of Customs under Section 129D(2) and hence the time limits prescribed under sub-section (3) and sub-section (4) of the said Section 129D are applicable in respect of the Departmental Appeal which the lower appellate Authority has lost sight of. 4.....