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TMI Blog2018 (2) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... of Customs and that therefore, he cannot decide the matter - Held that: the petitioner is unable to lay his hands on the Notification of the Central Board of Excise and Customs appointing an officer in the rank of Principal Commissioner as the Revisional Authority under the Customs Act and N/N. 27/17 CE (NT) dated 23.11.2017 pertains only to appeals arising under the Central Excise Act - the writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms and that therefore, he cannot decide the matter and hence, seeks to entertain the writ petition to test the correctness of the order passed by the first respondent. 4. It may be true that there was a period when the office of the Joint Secretary, Department of Revenue, was manned by an officer equivalent in cadre to that of Commissioner of Customs. However, the Punjab and Haryana High Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 pertains only to appeals arising under the Central Excise Act. 6. Mr.Rabu Manohar, learned Senior Panel Counsel appearing for the respondents submits that the Central Government, by now, would have issued the Notification under the Customs Act as well and that if it has not been issued, it will be issued shortly and the petitioner can pursue his revision before the third respondent. 7. He ..... X X X X Extracts X X X X X X X X Extracts X X X X
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