2009 (4) TMI 673

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.... Shri V.V. Hariharan, JCDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  The above appeal arises out of the order of the Commissioner (Appeals) who has allowed the appeal of the Revenue against sanction of Rs. 5,24,263/- to the importers under Section 27 of the Customs Act, 1962 by directing that refund shall be sanctioned only after it is subjected to test ....

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....itional ground allowed to be raised. Section 129D(2) reads as under :- "(2) The [Commissioner of Customs] may, of his own motion, call for and examine the record of any proceeding in which an adjudicating authority subordinate to him has passed any decision or order under this Act for the purpose of satisfying himself as to the legality or propriety of any such decision or order and may, by ord....

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....he case of G. Exporters v. Additional Commissioner of Customs, Bangalore [2005 (191) E.L.T. 267 (Tri.-Bang.)] holding that Assistant Commissioner was wrongly authorized to file appeal before the Commissioner (Appeals) as the authority who passed the order was the Additional Commissioner who alone was empowered to file appeal before the Commissioner (Appeals) in terms of Section 129D(2) of the Cust....