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2013 (3) TMI 433 - AT - CustomsFilling an appeal by department without having a proper authorization to appeal. - committee of commissioners - Held that:- We find from the records that in this case, the committee which has directed the lower authorities to file an appeal was comprising Commissioner Customs (Kandla) and Incharge Commissioner of Customs (Prev.), Jamnagar. The said Committee of Commissioners of Customs, in our considered view do not have the authority to review the order of Commissioner (Appeals), Rajkot. - Since the authorisation granted to the lower authorities is without jurisdiction, we find that appeal is not maintainable before us. - The Revenue authorities may consider to file another appeal by getting proper authorisation if they so advised to do so. The appeal is rejected on the preliminary objections itself.
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