Wipro Infotech Software & Securities vs Commissioner Of Customs, Chennai on 9 October, 2001
8. On a careful consideration of the submission, we are of the considered opinion that there is a lot of force and merit in the submission made by the Ld. Sr. Counsel. The Commissioner of Customs ought to have adjudicated the proceedings in terms of para 9.20 of EXIM policy read with notifications relied herein and should have dealt with the application filed by the appellant by initiating proper proceedings in terms of law. However, the Commissioner's view was communicated by Deputy Commissioner which cannot be considered as a proper order in terms of law. The proceedings of the Deputy Commissioner is not being in terms of law and in the light of the Apex Court judgment rendered in the case of Sheela Foam (P) Ltd. v. UoI (supra), the appeal of the appellant before the Commissioner (Appeals) was maintainable. Therefore, the Commissioner (Appeals) finding that the appeal against the letter of the Deputy Commissioner being not maintainable is not correct in the light of the Apex Court judgment.