Home Case Index All Cases Customs Customs + Commissioner Customs - 2014 (1) TMI Commissioner This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 275 - THE COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS (APPEALS), PANAJI, GOAPower of Superintendent - Interpretation of proper officer - Power to pass final order - Held that:- Order dated 8-3-2013 passed by the Superintendent (I/E), Customs Division, Ratnagiri, the Respondent herein, under his signature is bad in law & a nullity as being without jurisdiction, for the reason it is not signed by the Proper Officer & the Respondent, who is not “assigned” any “function of assessment” either by the Board/Commissioner cannot claim to be “Proper Officer”, or “Authority competent” to pass any decision or Order, especially when the Section 18(2) talks about “the proper Officer”. Superintendent of Customs is not the proper officer to do final assessments under Section 18(2) of the Customs Act, 1962. Hence, I the impugned order dated 31-1-2013 is set aside and the consequential order of the Superintendent dated 8-3-2013 as illegal and bad in law - prima facie it appears that the order for levy of interest and grant of suo motu refund has not been examined in accordance with law. The Lower Authority should ensure that quasi-judicial orders issued are compliant with the provisions of the Act - Appeal allowed.
|