2019 (6) TMI 1336

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....is Court to Respondent No.2 - Commissioner of Customs (Appeal) to entertain the Petitioner's appeal under Section 128 from the order of the Addl. Commissioner of Customs Act, 1962 (the Act), ignoring the provisions of Section 129E of the Act. In fact, the only relief the Petitioner seeks is as under: "to direct the Respondent No.2 to admit the appeal to be filed by this Petitioner without in....

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....statute given right and in the absence of statute providing for the same, there is no natural or fundamental right to file an appeal before the Appellate Authorities under the Act. This right of appeal can always be bestowed subject to such conditions, as are thought fit by the legislature. (Vijay Metha 1989 (39) ELT 178 (SC). The Act provides that any party aggrieved by an order of Officer of the....

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....ct the statutory authority, functioning under the Act to ignore the requirement of the Act for the purpose of entertaining the appeal. In this view of the matter, we decline to entertain the Petition. 4. However, we make it clear that dismissal of this Petition will not preclude the Petitioner from adopting any other remedy available to it under the Act, if permissible, such as rectification appl....