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2019 (11) TMI 68 - AT - CustomsMaintainability of appeal in terms of Section 129D of CA - Committee of Chief Commissioners vide review order have directed the Commissioner of Customs for filing of appeal before the Tribunal; whereas, the appeal in the present case was filed before the Tribunal under the signature and seal of the Deputy Commissioner of Customs - HELD THAT:- Instead of the said designated/specified officer, the appeal in this case has been signed and verified by the Deputy Commissioner of Customs. Since, in terms of Section 129D ibid, the Committee of the Chief Commissioners have reviewed the matter and directed the concerned officer for filing of appeal before the Tribunal, such direction cannot be considered as empty formality and has to be strictly adhered to for the purpose of achieving the legislative mandate. It has been consistently held that in absence of any specific authority being delegated under the statute, the proper officer who has been entrusted with the job for filing the appeal should only sign the appeal records including the verification memo contained in the appeal memorandum - But in the present case, since the proper officer i.e. Commissioner of Customs has not preferred the appeal by himself in the manner prescribed in the statute, we are of the view that the appeal filed by Revenue cannot be maintained on ground lack of jurisdiction. Appeal dismissed - decided against Revenue.
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