2015 (2) TMI 27

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..... Shri Satish Aggarwala and Kamal Nijhawan, Sr. Standing Counsels, for the Respondent. ORDER The matter is taken up for disposal with the consent of the parties. 2. The petitioner claims to be aggrieved by certain conditions imposed by the respondent, as conditions precedent for provisional clearance of the imported goods. 3. The grievance particularly spelt out the duty w....

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.... Any person aggrieved by any decision or order passed under this Act by an officer of customs lower in rank than a [Commissioner of Customs] may appeal to the Commissioner (Appeals) within three months from the date of the communication to him of such decision or order : Provided that the Commissioner (Appeals) may, if he, is satisfied that the appellant was prevented by sufficient cause from....

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....nce. The petitioner urges that these consequences are adverse to it. As such these orders cannot be characterised as merely administrative but made under specific provisions of statutory regulations. They fall within the description of "order or decision" even on the question of the appropriateness of conditions, with respect to provisional clearance and, therefore, this Court is of the opinion th....