TMI Blog2000 (10) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... pondents. [Order per : J.H. Joglekar, Member (T)]. The Commissioner of Customs (Preventive), Ahmedabad vide his order dated 10-6-1996 confiscated certain offending goods but refrained from imposing penalty on any of the 10 noticees to the show cause notice. Against the order of confiscation an appeal was filed. The Tribunal vide Order Nos. 3772-73/96 WZB, dated 11-12-1996 disposed of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ropriety of any such decision or order and may, by order, direct such Commissioner to apply to the Appellate Tribunal for the determination of such points arising out of the decision or order as may be specified by the Board in its order. 2. In terms of this direction the present appeal was filed on 11-6-1997. An application was made by the respondents for early hearing of the appeal. This case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... who has to apply to their Tribunal. Thus, the appeal has to be filed by him that own the prescribed documents such as declarations and verifications have to be personally signed by him. In the subject case where the ld. Commissioner has signed the forwarding letter the appeal has been filed by an Assistant Commissioner of his office. Such authority cannot be delegated, nor is there a delegation ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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