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TMI Blog2004 (10) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... Heard Shri Jyoti Agarwal, ld. Advocate for the appellants and Shri T.K. Kar, learned SDR for the Revenue. 2.Shri Agarwal submits that in the present case, the goods have been auctioned by the Customs authorities. Therefore, he submits that the appeal may kindly be allowed and proceeds of the auctioned goods may be returned to the appellants. He relies on the following decisions : (1) Shil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He submits that in the present case, the Commissioner (Appeals) has allowed the appeal filed by the appellants. In these circumstances, the appellant has no right to file any appeal against the order of the Commissioner (Appeals) before this Tribunal. He, therefore, submits that the present appeal is not maintainable and may kindly be dismissed. 4.In the present case, the Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rders may appeal to the Appellate Tribunal against such order : (a) a decision or order passed by the Commissioner of Customs as an adjudicating authority; (b) an order passed by the [Commissioner (Appeals)] under Section 128A; (c) an order passed by the Board or the [Appellate Commissioner of Customs] under Section 128, as it stood immediately before the appointed day; (d) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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