2017 (10) TMI 860

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.... Heard Mr.M.Velmurugan, learned counsel for the petitioner and Mr.S.R.Sundar, learned Senior Standing Counsel for the respondent.  With the consent on either side, the writ petition is taken up for disposal. 2.The petitioner seeks for a direction upon the respondent to release of goods detained in O.S.No.134/145-146 2014 INT by giving  effect to the Order-in-Appeal dated 04.03.2016. T....

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....al penalty of Rs. 10,00,000/- on the petitioner. 3.Aggrieved by the said order, both the petitioner as well as the Department preferred appeals before the Commissioner (Appeals-I) which was taken on file as Appeal Nos.145 and 146 of 2016.  The Commissioner (Appeals-I), by order dated 04.03.2016, rejected the appeal filed by the Department and in the appeal filed by the petitioner, modified....

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....o the power of the Revisional Authority is concerned, it has been held that the Joint Secretary to the Government is in the rank of the Commissioner and therefore, cannot function as the Revisional Authority. 5.The learned Senior Standing Counsel for the respondent submits that as of now an Officer in the cadre of Additional Secretary has been appointed as the Revisional Authority. It is not cl....