9911796707
TMI Blog2024 (5) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... y him, but the views of the Administrative Commissioner of Customs was conveyed that the request for amendment/conversion of shipping bills cannot be adhered to. Thus, we are of the considered opinion that the decision for rejection of the letter of appellant, seeking amendment of shipping bills was taken by the Commissioner of Customs and not by the officer lower in rank than him. Since, the Administrative Commissioner has communicated the view regarding non-entertainment of the application for amendment of the Shipping Bills, the order or decision passed by him cannot be appealed against before the Commissioner (Appeals) in terms of Section 128 ibid, wherein, it has been mandated that decision or order passed by an officer of Customs, low ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ggrieved with the communication dated 09.06.2022, the appellant had preferred appeal before the learned Commissioner of Customs (Appeals), Mumbai-II, which was disposed of vide the impugned order dated 18.04.2023 by way of rejection of appeal. In support of rejection of the appeal, he has held that the impugned order was passed by the Commissioner of Customs and as such, appeal against such order cannot be filed before the Commissioner of Customs (Appeals) in view of the provisions of Section 128 ibid; and thus, the appeal is not maintainable, being beyond the jurisdiction of the First Appellate Authority. Feeling aggrieved with the impugned order dated 18.04.2023, the appellant has preferred this appeal before the Tribunal. 3. On perusal o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them for performing such acts and deeds. Clause (3) appended in the Table to Notification dated 31.03.2022 (supra) has provided the designation of officers and the assigned tasks to be performed by them. Sub-clause (xxxix) of Clause (3) in the Table has provided the reference of the officers, who can amend the documents. It has been specifically provided that such officer(s) can amend the document under Section 149 ibid in respect of the goods, after grant of order for clearance under Section 47 or 51 ibid. On reading of the header to the Notification dated 31.03.2022 read with clause (3) in the Table attached thereto, it makes the position clear that the named officer(s) i.e., the Deputy Commissioner of Customs or the Assistant Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X
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