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2015 (3) TMI 70 - AT - CustomsValidity of order passed - Transfer of officer - Confiscation of goods - Enhancement in value of goods - Held that:- The appellants are not agitating against the order passed by the earlier Additional Commissioner; (and they also possibly cannot because the said order was passed after the appellants waived the show cause notice, thereby, in effect, agreeing to not insist on following the principles of Natural Justice); they are only agitating against the aforesaid two additional conditionalities ordered by subsequent Additional Commissioner. - We have already held that the subsequent Additional Commissioner had no authority to sit in judgment over the decision of the earlier Additional Commissioner as he was neither the revisionary authority nor the appellate authority for the latter. Thus the additional conditionalties have no force in law inasmuch as they in effect modify the order of earlier Additional Commissioner for doing which the latter Additional Commissioner had no authority. We make it clear that we are not expressing any opinion regarding the legal requirement for import license or clearance from Ministry of Environment and Forest - Decided partly in favour of assessee.
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