9911796707
TMI Blog2011 (1) TMI 1003X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidered in this case is whether the appeal is maintainable. The appellant had imported certain goods valued at over Rs. 3.8 crores, which were warehoused but could not be cleared within the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the proviso to sub-section (1) of Sec.61 of the Customs Act. The appellant submitted to his jurisdiction and was heard. The ld. Chief Commissioner by a speaking order declined the appellant s 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 Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er passed the impugned order after following the principles of natural justice. Obviously, the party subjected themselves to the jurisdiction of the Chief Commissioner. The question now to be considered is whether the Chief Commissioner's order is appealable to this Tribunal. This question needs to be answered in the negative in view of the provisions of Sec.129 A of the Act. We, therefore, dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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