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Issues involved: Lack of proper authorization for filing appeal u/s 129A of Customs Act and whether Commissioner himself can file an appeal.
The judgment pertains to a case where a preliminary objection was raised regarding the lack of authorization for filing an appeal by the Commissioner. The learned Advocate for the respondent highlighted that the appeal filed did not have authorization by the Committee of Commissioners as required u/s 129A(2) of the Customs Act. The minutes of the meeting produced were deemed insufficient as they did not specify the grounds for filing the appeal or how the opinion was formed that the order was not proper and legal. It was also pointed out that the Commissioner himself had filed the appeal, whereas the provision mandates authorization of a proper officer by the Committee. The issue of whether only a subordinate officer or the Commissioner himself can file an appeal was referred to a Larger Bench for decision. The Tribunal found the appeal to be not maintainable on two grounds. Firstly, the lack of proper authorization was noted as the minutes of the meeting did not specify the grounds for filing the appeal or how the opinion was formed regarding the order's legality. Secondly, it was observed that the appeal was filed by the Commissioner himself, contrary to the requirement of authorization by a proper officer as per Section 129A. Despite the reference of a similar issue to a Larger Bench, the Tribunal emphasized that the specific grounds for filing the appeal were not addressed in the present case. Citing a previous decision, the Tribunal dismissed both appeals as not maintainable due to the absence of proper authorization and grounds for appeal. In conclusion, the judgment highlights the importance of proper authorization and grounds for filing an appeal u/s 129A of the Customs Act. It underscores the necessity for a Committee of Commissioners to authorize the filing of an appeal by a proper officer and the significance of specifying the grounds for appeal to establish the legality of the order in question.
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