2018 (7) TMI 2252

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... his Act by an officer of customs lower in rank than a Commissioner of Customs may appeal to the Commissioner (Appeal) within sixty days from the date of the communication to him of such decision or order. Since the impugned order is appealable before the Commissioner (Appeal) and, therefore, the petitioner is permitted to challenge the same by filing an appeal before Commissioner (Appeal). In c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 46390/08.09.2017. As per section 128 of the Custom Act, 1962, any person aggrieved by any decision or order passed under this Act by an officer of customs lower in rank than a Commissioner of Customs may appeal to the Commissioner (Appeal) within sixty days from the date of the communication to him of such decision or order. Considering the aforesaid, since the impugned order is appealable b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X