2006 (3) TMI 357

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..... , for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After rejecting the stay petition filed by the Revenue, we take up the appeals itself, inasmuch the same have been filed on the basis of authorization given by Commissioner of Customs (Import), against an order passed by Commissioner of Customs (Import). It is seen that the impugned order was passed by Commissioner of Customs (I) .....

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..... against the said Order-in-Original". 2. As per the provisions of Section 129A of the Customs Act, 1962. The orders passed by Commissioner are to be reviewed by the Board. No jurisdiction vests in the Commissioner to review the order of another Commissioner and to authorize the Deputy Commissioner to file an appeal their against. As such, we are of the view that the authorization letter issue .....

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