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2011 (1) TMI 1003 - AT - CustomsMaintainability of appeal - warehoused goods could not be cleared within the warehousing period - applied for extension rejected by the proper officer of customs - goods auctioned - It is submitted by the ld. SDR that no order of a Chief Commissioner is appealable to this Tribunal under Sec.129 A of the Customs Act, order is an administrative order rather than quasi-judicial and hence not appealable - Held that:- It is not in dispute that the application submitted by the applicant to the Asstt. Commissioner pursuant to the Hon’ble High Court’s order could be considered only by the Chief Commissioner of Customs under the proviso to sub-section (1) of Sec.61 of the Act. Again it is not in dispute that the Chief Commissioner passed the impugned order after following the principles of natural justice. Obviously, the party subjected themselves to the jurisdiction of the Chief Commissioner question whether the Chief Commissioner’s order is appealable to this Tribunal needs to be answered in the negative - dismiss the appeal as not maintainable.
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