2023 (3) TMI 700

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.... Devi, Member (Technical) For the Appellant : Shri S. Vibu Nandan, Advocate For the Respondent : Shri K. Vishwanathan, Superintendent(AR) ORDER PER : DR. D.M.MISRA This miscellaneous application has been filed seeking early hearing of the appeal on the ground that the goods viz. "Optical PLC Splitter" falling under chapter sub-heading 8517 79 90 as claimed by the appellant, proposed to be cla....

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....onal Commissioner of Customs; hence appeal against the said order would lie before the Commissioner of Customs (Appeals), Bangalore in terms of Section 128A of the Customs Act, 1962. It is his contention that therefore, the appeal should be dismissed. 3. Learned advocate for the appellant submits that in view of the Circular dt. .08/06/2018, as per the financial limit prescribed, the power of adj....