TMI Blog2015 (2) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... may be gauged by the fact that the concerned authority was approached under the Customs (Provisional Duty Assessment) Regulations of 2011. Even though the show cause notice has not been concededly issued yet the nature of the orders, passed by the adjudicating authority or the Deputy Commissioner “as in this case” do have consequence. The petitioner urges that these consequences are adverse to it. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted:- 18-3-2014 - S. Ravindra Bhat and R.V. Easwar, JJ. Shri Pradeep Jain with Shubhankar Jha and Kumar Vikram, Advocates, for the Petitioner. Shri Satish Aggarwala and Kamal Nijhawan, Sr. Standing Counsels, for the Respondent. ORDER The matter is taken up for disposal with the consent of the parties. 2. The petitioner claims to be aggrieved by certain conditions imposed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d are, therefore, not appealable. Section 128(1) of the Customs Act, reads as follows : - 128. Appeals to Commissioner (Appeals). - (1) Any person aggrieved by any decision or order passed under this Act by an officer of customs lower in rank than a [Commissioner of Customs] may appeal to the Commissioner (Appeals) within three months from the date of the communication to him of such decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et the nature of the orders, passed by the adjudicating authority or the Deputy Commissioner as in this case do have consequence. The petitioner urges that these consequences are adverse to it. As such these orders cannot be characterised as merely administrative but made under specific provisions of statutory regulations. They fall within the description of order or decision even on the quest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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