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2009 (8) TMI 895 - AT - CustomsMaintainability of appeal - jurisdiction of Commissioner (Appeals) - whether Commissioner (Appeals) has the power to decide the matter against the order of the Chief Commissioner of Customs - Held that - the Assistant Commissioner of Customs has informed to the appellants about the order passed by the Chief Commissioner of Customs. It is not the order of the Assistant Commissioner of Customs but it is the order of the Chief Commissioner of Customs and any appeal against the order of the Chief Commissioner of Customs lies before this Tribunal only - appeal dismissed being not maintainable.
The appeal was against the order of the Commissioner (Appeals) who held that he had no jurisdiction to decide against the Chief Commissioner of Customs. The Assistant Commissioner of Customs had informed the appellants about the Chief Commissioner's order. The appeal was dismissed as withdrawn with liberty to seek remedy before the appropriate forum.
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