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2017 (12) TMI 1754 - CESTAT MUMBAIInterpretation of Staute - whether the Chief Commissioner is appointed as appellate authority or Revisional Authority under the Courier Imports and Exports (Clearance) Regulations, 1998 for hearing grievance of the aggrieved against the order of the Principal Commissioner, nothing is the outcome? - HELD THAT:- Although on 26-4-2017 Revenue was informed to ascertain the capacity in which the Chief Commissioner functions under the Courier Imports and Exports (Clearance) Regulations, 1998, there is no reply from the Board and such silence is adding to litigations before the Tribunal - Bar submits today that a like nature case was before the Hon’ble High Court of Gujarat in the case of Commissioner of Central Excise v. Girish B. Mishra [2013 (6) TMI 179 - GUJARAT HIGH COURT] and the Hon’ble High Court of Gujarat has dealt with the authority of Chief Commissioner in that case. It may be of great help for the Board to look into that case while replying to this Tribunal - We make it clear that if no reply is received by the Tribunal by 1st January 2018 it shall be treated that Chief Commissioner’s order under the above Regulation is an appealable order before Tribunal and Tribunal shall proceed with the matter as an appeal filed against his order. Call the matter on 10th January, 2018.
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