2017 (12) TMI 1754

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....rim Order Nos. I/174-175/2017-WZB<br>Customs<br>Dr. D.N. Panda, Member (J) and Shri C.J. Mathew, Member (T) Shri Prakash Shah with Vinay N. Ansurkar, Advocates, for the Appellant. Shri Atul Sharma, Assistant Commissioner (AR), for the Respondent. ORDER Despite direction by the bench on 27-6-2017 to ascertain from the Government whether the Chief Commissioner is appointed as appellate a....

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....ered by the definition of the term 'Commissioner' under Section 2 of the Customs Act, 1962. It shows that the Chief Commissioner is not vested with any quasi-judicial power except the power of supervision of his subordinates in terms of the relevant regulation authorizing him to hear a representation against order of Principal Commissioner. Therefore, it is high time that Board should come out wit....

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....that case. It may be of great help for the Board to look into that case while replying to this Tribunal. 3.&emsp;We make it clear that if no reply is received by the Tribunal by 1st January 2018 it shall be treated that Chief Commissioner's order under the above Regulation is an appealable order before Tribunal and Tribunal shall proceed with the matter as an appeal filed against his order. ....