TMI Blog2016 (7) TMI 1061X X X X Extracts X X X X X X X X Extracts X X X X ..... ation till date. The draft order dated 20th August 2002 which has no legal status, cannot be held to be a valid order disposing of the Petitioner's revision application. The said application has to be treated as still pending adjudication and disposal. Resultantly, a direction is issued to the incumbent Joint Secretary in the Department of Revenue to adjudicate and finally dispose of the Petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal dated 19th January 2001 passed by the Commissioner of Customs (Appeals), New Delhi. 2. The discussion of facts of the case may not be necessary in view of the short ground on which the present petition is being disposed of. 3. One of the grounds urged by the Petitioner in the rejoinder is that the impugned order was in fact not signed by the Joint Secretary ('JS'). This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aft Order' signed by Mr. Dinesh Kakkar, the JS in question at the relevant time. However, there is no date below the signature of Mr. Kakkar. The date '20.8.2002' is written by hand on the left hand corner of the fitrst page of the Draft Order. Also numerous corrections made in the Draft Order have not been initialled by him. 6. What is important is that the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is, certified copies of the final orders are issued to the parties. Therefore the draft order is, for all practical purposes, treated as the final order. According to Mr. Jha the word 'draft' is a mere appendage and it is in fact the final order. 9. The Court is unable to agree with the above submission. An AA who makes corrections to a draft order is statutorily obliged to ensure th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said application has to be treated as still pending adjudication and disposal. 12. Resultantly, a direction is issued to the incumbent Joint Secretary in the Department of Revenue to adjudicate and finally dispose of the Petitioner's revision application in accordance with law, within a period of eight weeks from today, without in any manner being influenced by the Draft Order earlier pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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