2017 (12) TMI 1754

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....<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 authority or Revisional Authority under th....

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....ssioner' 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 with a proper amendment to law or explain to....