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TMI Blog2017 (12) TMI 1754X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the Principal Commissioner, nothing is the outcome? - HELD THAT:- Although on 26-4-2017 Revenue was informed to ascertain the capacity in which the Chief Commissioner functions under the Courier Imports and Exports (Clearance) Regulations, 1998, there is no reply from the Board and such silence is adding to litigations before the Tribunal - Bar submits today that a like nature case was befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. C/85043/2017 - Interim Order Nos. I/174-175/2017-WZB - Dated:- 6-12-2017 - Dr. D.N. Panda, Member (J) and Shri C.J. Mathew, Member (T) Shri Prakash Shah with Vinay N. Ansurkar, Advocates, for the Appellant. Shri Atul Sharma, Assistant Commissioner (AR), for the Respondent. ORDER Despite direction by the bench on 27-6-2017 to ascertain from the Government whether the Chief C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner since Chief Commissioner is not covered by the definition of the term Commissioner under Section 2 of the Customs Act, 1962. It shows that the Chief Commissioner is not vested with any quasi-judicial power except the power of supervision of his subordinates in terms of the relevant regulation authorizing him to hear a representation against order of Principal Commissioner. Therefore, it is h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority of Chief Commissioner in that case. It may be of great help for the Board to look into that case while replying to this Tribunal. 3. We make it clear that if no reply is received by the Tribunal by 1st January 2018 it shall be treated that Chief Commissioner s order under the above Regulation is an appealable order before Tribunal and Tribunal shall proceed with the matter as an appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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