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2018 (2) TMI 495

Head Note:
Jurisdiction - case of petitioner is that the officer, who is manning the office of the third respondent, is equivalent in rank to the Commissioner of Customs and that therefore, he cannot decide the matter - Held that: the petitioner is unable to lay his hands on the Notification of the Central Board of Excise and Customs appointing an officer in the rank of Principal Commissioner as the Revisional Authority under the Customs Act and N/N. 27/17 CE (NT) dated 23.11.2017 pertains only to appeals arising under the Central Excise Act - the writ petition challenging the order passed by the first respondent is held to be not maintainable.


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