TMI Blog2011 (1) TMI 1003X X X X Extracts X X X X X X X X Extracts X X X X ..... 129 A of the Customs Act, order is an administrative order rather than quasi-judicial and hence not appealable - Held that:- It is not in dispute that the application submitted by the applicant to the Asstt. Commissioner pursuant to the Hon’ble High Court’s order could be considered only by the Chief Commissioner of Customs under the proviso to sub-section (1) of Sec.61 of the Act. Again it is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... warehousing period. The appellant applied for extension of the warehousing period, which was rejected by the proper officer of customs. Thereafter the goods were auctioned at Rs. 1.2 crores. According to the department, the balance duty payable after adjusting the sale proceeds is over Rs. 1.5 crores. The appellant filed W.P.No.2363 of 2006 before the High Court against the denial of extension of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... request for waiver of duty and interest. The present appeal is against the Chief Commissioner s order. 2. It is submitted by the ld. SDR that no order of a Chief Commissioner is appealable to this Tribunal under Sec.129 A of the Customs Act. He submits that the impugned order is an administrative order rather than quasi-judicial and hence not appealable. In the face of this objection, the ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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