Home Case Index All Cases Customs Customs + HC Customs - 2011 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (2) TMI 8 - HC - CustomsAppeals – Delegate – delegation of power - as the order was made by the Additional Chief Controller as a delate of the Chief Controller, it will be deemed to be an order made by the Chief Controller himself, therefore, the Chief Controller could not have preferred an appeal against the order made by the Additional Chief Controller under the provisions of Section 4M of the Act. In our opinion, therefore, the appeal filed by the Chief Controller before the Central Government is not competent and therefore, the petition will have to be allowed. The petition accordingly succeeds and is allowed. It is held that the Appeal before the Central Government under Section 4M of the Act cannot be filed by the Chief Controller against the order of the Additional Chief Controller. The order at Exh.J made in that Appeal is also set aside. Rule made absolute accordingly. No order as to costs.
|