TMI Blog2017 (1) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of Customs (Appeals), vide order dated 30.05.2015 - matter on remand. - W.P. No. 40815 of 2016, WMP No. 34797 of 2016 - - - Dated:- 14-12-2016 - Rajiv Shakdher, J. For the Petitioner : Mr. T.Chezhiyan For the Respondents: Mr.Rabu Manohar ORDER 1. This is a Writ Petition filed to seek a direction qua respondents, to the effect that they should implement the order dated 30.11.2015, passed by the Commissioner of Customs (Appeals), Chennai. 2. I am informed by Mr.Rabu Manohar, who appears for respondents that no counter affidavit has been filed as yet. 3. The record shows that notice in the petition was issued on 28.11.2016. 4. With the consent of counsels for parties, the Writ Petition is taken up for fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sional authority in favour of the respondents. It is also represented before me by the counsel for the respondents that the officer, who would act as a revisional authority, is presently, holding a rank, which equivalent to post of Commissioner of Customs (Appeals). 8. Counsel for the respondents says that it is proposed to confer the power of revision on an officer, holding a rank, higher than the Commissioner of Customs (Appeals). 9. It appears that this change is required to be brought about, in view of the decision of the Punjab and Haryana High Court: NVR Forgings V. Union of India - 2016 (335) ELT 679 (P H). 9.1. Via the said judgment, the Punjab and Haryana High Court has ruled that since the rank of the revisional authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade by the counsel for the respondents that the rank of the revisional authority would be upgraded to a level higher than that of the Commissioner of Customs (Appeals), I am inclined to dispose of the present Writ Petition with the following directions: 10.1. The petitioner, i.e., brother of the power of attorney, will furnish a certificate of an Indian Nationalised Bank evidencing that there is, at least, an amount, equivalent to ₹ 5,75,000/-, available in the account of Sri.Venugopal Reddy. 10.2. The certificate so issued would also state that at no given point in time, the balance in the account of Sri.Venugopal Reddy would be allowed to fall below the sum of ₹ 5,75,000/-. Furthermore, the certificate would hold out tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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