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2014 (2) TMI 17 - CESTAT KOLKATAAmendment of the IGM - proper officer - Whether appeals are not maintainable under Section 129A of the Customs Act, 1962, since the Order impugned were passed by the Assistant Commissioner of Customs, and appeals against the same are to be filed before the jurisdictional Commissioner (Appeals) - Held that:- the ‘proper officer’ in the present case is the Assistant Commissioner of Customs under Section 30(3) of the Customs Act, 1962, for disposal of the representations of the Appellant relating to amendment of the IGM, as per Notification No.40/2012-Customs(NT) dated 02.05.2012 issued under Section 2(34) of the Customs Act, 1962. In these circumstances, the Appeals filed against the decisions of the Assistant Commissioner of Customs, Paradip, are not maintainable under Section 129A of the Customs Act, and accordingly, the same are dismissed. Miscellaneous Applications are also disposed of.
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