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TMI Blog2010 (7) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... ted fact that original petitioner No.2 is the son of petitioner No.1 and hence, the Court has proceeded to hear the petition finally. 2. This petition has been preferred praying for following reliefs: [A] YOUR LORDSHIPS may be pleased to issue a writ of Mandamus or a writ in the nature of Mandamus or a writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ, order or direction, quashing and setting aside the order of the CEGAT dated 21.7.1989 (Annexure F hereto) and Order-in-Original No.61/ADDL. COLLR./88 dated 29.9.1988 passed by the Additional Collector of Customs (Annexure 'E' hereto); [B] YOUR LORDSHIPS may be pleased to issue a writ of Mandamus or a writ in the nature of Mandamus or any other appropria ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad committed an error in not entertaining the appeal on merits. It was further submitted that even in the printed form preceding the Order in Original in paragraph No.2, it was specifically stated that, an appeal against the said order would lie before Customs, Excise & Gold Control Appellate Tribunal in terms of section 129A of the Customs Act, 1962. That the appeal should be filed within a period of three months from the date of communication of the said order. The said paragraph also specifies where the appeal lies considering the issue involved as to whether the same pertains to valuation or any other issue. Learned advocate, therefore, submitted that either this Court may restore the appeal to the file of the Tribunal for a fresh adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellate Tribunal against such order : (a) a decision or order passed by the Collector of Central Excise or of Customs as an adjudicating authority; 10. A plain reading of section 80 of the Act makes it clear that any person aggrieved by any decision or order made under the Act by a Gold Control Officer lower in rank than a Collector of Central Excise or of Customs, may appeal to the Collector (Appeals) within the prescribed period of limitation. As against that, section 81 of the Act permits an aggrieved person to prefer appeal to the Appellate Tribunal against a decision or order made by Collector of Central Excise or of Customs as an adjudicating authority. Once the Tribunal has come to the conclusion that the order was made by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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