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2014 (7) TMI 967 - AT - CustomsProceeding against the CHA - maintainability of revenue - revenue appeal - allegation of involvement in evasion of Customs duty on the import of electrical and electronic goods of foreign origin - Held that:- CHALR, 1984 did not provide for filing of an appeal by the department against an order passed by the Commissioner under the said Regulations. Only a CHA aggrieved by any decision or order could appeal to the Tribunal in terms of sub-regulation (8) of Regulation 23. Section 129D under which the present appeal has been filed enables the Committee of Chief Commissioners to file an appeal against an order passed by the Commissioner under the Customs Act. - Further, Section 129A of the Customs Act provides that only a decision or order passed by the Commissioner of Customs as an adjudicating authority is appealable before the Tribunal. - appeal is not maintainable before this Tribunal - appeal dismissed - decided against the revenue.
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