2009 (1) TMI 680

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.... Shri N. Singh, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - This application was filed by the Department (appellant) for restoration of appeal No. C/542/08, which was dismissed for want of proper authorization under Section 129A(2) of the Customs Act, 1962. It is submitted that authorization has since been filed. The learned DR invites our attention to an authoriza....

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.... 2. After giving careful consideration to the submissions, we are convinced that appeal No. C/542/08 of the department was filed without authorization as rightly observed in our order of dismissal of appeal. The subsequent authorization dated 18-8-08 is not acceptable as authorization for the appeal filed earlier. In other words, it cannot be said that the defect was cured by the appellant....