1983 (2) TMI 300

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.... the Respondent. ORDER This is an appeal transferred to the Tribunal under Section 131B of the Customs Act. The appellants' plead ignorance of the Public Notice No. 46 dated 1-12-80 amending para 198 (4) of the Appendix 9 of the A.M. 1981 Policy. They plead that they opened the letter of credit on 9-12-80 in terms of the earlier OGL for imports of Ampicillin Sodium under Appendix 10, Sr. No.....

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....ants should have filed separate revision applications in each case to the Government, and the amount involved in each case being Rs. 10,000/- and less, the matter would still remain within the jurisdiction of the Government of India and cannot be transferred to the Tribunal. However, in case it is felt that the Appellate Collector decided 4 appeals under a single order, only one appeal lies to the....

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.... of the Customs Act, 1962. Under this provision of law, the Tribunal has to proceed with the matter from the stage at which it was on the appointed day viz. 11-10-1982 and therefore, the single appeal covering 4 different Bills of Entry is in order. Accordingly, we proceed to dispose the appeal on merits. We have considered the appellant's submission of ignorance of the amendment brought about wit....