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2018 (7) TMI 2252 - HC - CustomsValidity of import noting / order dated 18.01.2018 passed by Assistant Custom Officer with regard to amendment of IGM - appealable order or not - HELD THAT:- As per section 128 of the Custom Act, 1962, any person aggrieved by any decision or order passed under this Act by an officer of customs lower in rank than a Commissioner of Customs may appeal to the Commissioner (Appeal) within sixty days from the date of the communication to him of such decision or order. Since the impugned order is appealable before the Commissioner (Appeal) and, therefore, the petitioner is permitted to challenge the same by filing an appeal before Commissioner (Appeal). In case such an appeal is filed within a period of 15 days from today alongwith an application for condonation of delay, the same shall be decided on merits in accordance with law. Petition disposed off.
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