2017 (12) TMI 38

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in hand the impugned Order-in-Appeal No.HYD-CUS-000-APP-162 & 163-15-16 dated 29.02.2016 is indicating that appellant before 1st Appellate Authority is Smt Elete Susheela and not the applicant in this application. Application filed by applicant to condone the delay in filing the appeal, is devoid of merits, as appeal of Shri E. Ram Reddy itself is not maintainable before the Tribunal - applicat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ife, appellant in another appeal, Smt Elete Susheela, were travelling together and they were intercepted in the Airport Customs Area and the proceedings were initiated. He would submit that no show-cause notices were issued; he always appeared for both of them before the lower authority and made some applications before the adjudicating authority which was not considered. It is his submission toda .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y any of the following orders may appeal to the Appellate Tribunal against such order - (a) a decision or order passed by the [Principal Commissioner of Customs or 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, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X