2006 (11) TMI 354

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..... hra, Advocates, for the Respondent. [Order].- In the present Writ Petition an Appeal was filed before the Commissioner of Customs (Appeals) which was found to be time-barred. The Petitioner thereafter approached the Central Government under Section 129DD of the Customs Act, 1962 by means of a Revision. In the impugned Order the Central Government has upheld the Order of the Commissioner (Appeals) .....

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..... learly state that a person aggrieved by an Order passed under Section 128A may approach the C Government in Revision. So far as the Order of the Commissioner (Appeals) under Section 128A is concerned it is beyond challenge since admittedly the Appeal was filed after the time stipulated under Section 128 of the Act. The view taken in Delta Impex applies on all fours. 4. In these circumstances, we .....

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