1997 (1) TMI 181

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..... This is an appeal filed by the Department against the impugned order passed by the Collector of Customs, Madras. When the matter had come up for consideration on 18-10-1996, in view of the preliminary objections raised by the party with reference to the authorisation issued by the Collector, Bench directed the D.R. to produce relevant copy of the note-sheet order in support of his contention that .....

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..... llector (Appeals) under Section 128(A), is not legal or proper, direct the proper officer to appeal on his behalf to the Appellate Tribunal against such orders. 4. It is clear from Section 129(A)(2); that Collector issues authorisation must make up his mind whether order passed by the authorities below is legal or wise. It is clearly worded under Section that he must come to the conclusion that .....

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