2019 (11) TMI 68

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....esentative for the Appellant Shri Jhamman Singh, Advocate for the Respondent ORDER PER: S.K. MOHANTY Heard both sides. 2. Revenue has filed this appeal against the impugned order dated 27.02.2017 passed by the Commissioner of Customs, Nhava-Sheva. 3. The learned Advocate appearing for the respondent, at the outset, raised the preliminary objection that the appeal before the Tribunal is....

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....5. Siddharth Petro Products Ltd.-2008 (232) E.L.T. 784 (Guj.) 6. Saral Wire Craft Pvt. Ltd.-2015 (322) E.L.T. 192 (S.C.) 7. DCM Shriram Consolidated Ltd.-2001 (132) E.L.T. 392 (Tri.- Mumbai) 4. On the other hand, the learned AR appearing for the Revenue submits that filing of appeal by the Deputy Commissioner of Customs is a mere technicality and thus, the statutory right of appeal cannot ....

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....h direction cannot be considered as empty formality and has to be strictly adhered to for the purpose of achieving the legislative mandate. We find that in the judgments relied upon by the learned Advocate for the respondent, judicial forums have consistently held that in absence of any specific authority being delegated under the statute, the proper officer who has been entrusted with the job for....