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M/S. Indian Organic Chemicals vs Commissioner Of Customs on 29 April, 2009 cites

J.G. Exports vs Commissioner Of Customs on 6 September, 2000

The same view has been expressed in the case of G. Exporters Vs. Additional Commissioner of Customs, Bangalore [2005 (191) ELT 267 (Tri. Bang)] holding that Assistant Commissioner was wrongly authorized to file appeal before the Commissioner (Appeals) as the authorities who passed the orders was the Additional Commissioner who alone empowered to file appeal before the Commissioner (Appeals) in terms of Section 129D(2) of the Customs Act.
Customs, Excise and Gold Tribunal - Delhi Cites 18 - Cited by 4 - Full Document

Commissioner Of Customs (Preventive), ... vs Biswajit Dutta on 5 November, 2001

5. The above provision has been the subject matter of interpretation by the Tribunal in the case of Commissioner of Customs (P), West Bengal Vs. Biswajit Dutta [2002 (150) ELT 105 (Tri. Kolkata)] holding that adjudicating authority to pass order-in-original is to file appeal and that the Commissioner cannot direct any other person to file the appeal. In that case appeal filed by the Assistant Commissioner against order of the Deputy Commissioner was held to have been rightly dismissed as non-maintainable by the Commissioner (Appeals).
Customs, Excise and Gold Tribunal - Calcutta Cites 5 - Cited by 1 - Full Document
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