9911796707
TMI Blog2013 (9) TMI 659X X X X Extracts X X X X X X X X Extracts X X X X ..... municated by him as being directed by the ld. Commissioner of Customs – miscellaneous application also rejected - decided against assessee. - APPEAL NOs.C/A/336-337/2012 - - - Dated:- 2-1-2013 - DR. D. M. MISRA, J. FOR THE APPELLANT : SHRI R.NAIR, ADVOCATE FOR THE RESPODENT : SHRI S.CHAKRABORTY, A.R.(ASSTT. COMMR.) JUDGEMENT These two Miscellaneous Applications are filed by the Applicant for early hearing of the Appeals. The said Applications were mentioned on 28.12.2012 by the learned Advocate for the Applicant, as the live consignments were pending clearance for a long time. Accordingly, as no objection was raised by the ld. AR, these Applications for early hearing of the Appeals were listed today i.e. 02.01.2013. Thus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time to time. He has further submitted that the decisions were taken by the ld. Commissioner of Customs on their representations and were communicated to them through Assistant Commissioner of Customs. On a query from the Bench, ld. Advocate submitted that even though the proper officer to decide their representations is the Assistant Commissioner of Customs, but the present issue being placed before the ld. Commissioner of Customs, he had in fact took the decisions, which were communicated to them by the Assistant Commissioner of Customs. He has submitted that the relevant files be called for and the said fact may be ascertained. 7. In his rejoinder, ld. AR submitted that on a plain reading of the decisions/letters of the Assistant Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cisions/letters both dated 20.12.2012 bearing Nos.C. No. EDI Job No.1885876/7084 and C. No. EDI JOB No.2028104/7088 issued by Assistant Commissioner of Customs, Paradip. On a plain reading of the said decisions/letters, it is clear that the finding/decision was passed by the Assistant Commissioner of Customs himself and not on the direction of the ld. Commissioner of Customs. Nowhere in the said decisions/letters, the Assistant Commissioner of Customs had mentioned that the same were communicated by him as being directed by the ld. Commissioner of Customs. On the contrary, referring to the correspondences made by the Appellant through their various letters addressed/endorsed to the Office of the Assistant Commissioner of Customs, including ..... X X X X Extracts X X X X X X X X Extracts X X X X
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