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TMI Blog2008 (9) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... vadivelu, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - This appeal filed by the department is against an order passed by the Chief Commissioner of Customs. The ld. counsel for the respondents has raised a preliminary objection. It is submitted that, under Section 129A of the Customs Act, any decision or order passed by the Chief Commissioner of Customs is not appealabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order in the face of the above objection, submits that, under Section 5(2) of the Act, a Chief Commissioner may exercise the powers of any other officer of Customs who is subordinate to him and, therefore, it was open to the Chief Commissioner to pass the impugned order which was otherwise liable to be passed by a Commissioner of Customs. In this view of the matter, according to ld. SDR, if the Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act. It is contextually pointed out that, in all the above cases, it was the department who wanted to keep Chief Commissioners' orders out of the scope of Section 129A ibid. 2. We have considered the submissions. As held by the Tribunal in the aforesaid cases. Section 129A of the Customs Act has not provided for appeal against any decision or order of a Chief Commissioner of Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ", a Commissioner can include an Additional Commissioner except for the purposes of Chapter XV. This does not mean that, for the purposes of Chapter XV, Commissioner can include Chief Commissioner also. On the other hand, the legislative intent is writ large on the above definition of "Commissioner of Customs". It would imply that, for the purposes of Chapter XV, "Commissioner of Customs" means on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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