2024 (5) TMI 20

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...., Authorized Representative for the Respondent ORDER Heard both sides. 2. The appellant in the present case, had sought for amendment of the Shipping Bills in terms of Section 149 of the Customs Act, 1962. The request letter dated 29.03.2022 of the appellant was responded to by the Assistant Commissioner of Customs, Nhava Sheva vide letter dated 09.06.2022, stating that the Commissioner of Cu....

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...., he has held that the impugned order was passed by the Commissioner of Customs and as such, appeal against such order cannot be filed before the Commissioner of Customs (Appeals) in view of the provisions of Section 128 ibid; and thus, the appeal is not maintainable, being beyond the jurisdiction of the First Appellate Authority. Feeling aggrieved with the impugned order dated 18.04.2023, the app....

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.... of Indirect Taxes & Customs (CBIC) or the Commissioner of Customs, as defined in clause (34) of Section 2 ibid. The provisions regarding appointment of officers of Customs and powers of officers of Customs have been spelt out in Section 4 and 5 ibid, respectively. The CBIC has been empowered under the Statute to appoint the class of officers to be the officers of Customs for performing various ta....

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.... in respect of the goods, after grant of order for clearance under Section 47 or 51 ibid. On reading of the header to the Notification dated 31.03.2022 read with clause (3) in the Table attached thereto, it makes the position clear that the named officer(s) i.e., the Deputy Commissioner of Customs or the Assistant Commissioner of Customs can perform the activities or their superior officer(s), who....