TaxTMI 
TaxTMI 
2016 (7) TMI 1061
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....for R-1 Ms. K. Enatoli Sema, Adv. for respondents 2 & 3. O R D E R 1. The challenge in this petition is to an order dated 20th August 2002 passed by the Joint Secretary to the Government of India, Department of Revenue, Ministry of Finance, rejecting the revision application filed by the petitioner under Section 129DD of the Customs Act, 1962 ('CA') against an order in appeal date....
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.... be verified only if the original file (being F. No. 375/3 l/DBK/2001-RA.Cus) in which the order was passed is produced before the Court." 4. On 30th May 2016, a final opportunity was granted to the Union of India to produce the original file. 5. Today, Mr. Kamal Kant Jha, learned counsel for the Union of India produced the original file. It contains a 'Draft Order' signed by Mr. Dines....
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....riginal of the impugned order signed by Mr. Kakkar. 8. It was urged by Mr. Kamal Kant Jha, on instructions from Mr. Shaukat Ali, Under Secretary (RA), who is present in the Court, that it is the practice followed consistently in the Department of Revenue that only the draft orders are signed by the Adjudicating Authority ('AA') and on that basis, certified copies of the final orders are ....
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.... issuing appropriate instructions. 11. As far as present case is concerned, the result is that there is no valid order passed on the Petitioner's revision application till date. The draft order dated 20th August 2002 which has no legal status, cannot be held to be a valid order disposing of the Petitioner's revision application. The said application has to be treated as still pendi....