COMMISSIONER OF CUSTOMS Vs. M/S. G. EXPORTERS

JUDGEMENT

(1.) HEARD Mr. Venkata Reddy, learned counsel for the appellant and Mr. N. Anand, Amicus curie. This Customs Appeal, filed by the appellant -Commissioner of Customs, is directed against the order dated 30.11.2004, passed by the Customs, Excise & Service. Tax Appellate Tribunal, South Zonal Bench at Bangalore (for short 'the CESTAT'), in an appeal bearing Appeal No. C -146/2004, whereby the CESTAT set aside the order dated 27.02.2004 passed by the Commissioner of Customs (Appeals) in Appeal No. 29/2004 solely on the ground that the Assistant Commissioner who had filed the appeal (Appeal No. 29/2004) had no authority in law to file it. In other words, the question that was considered by the Tribunal was whether authorization to the Assistant Commissioner in terms of Section 129D(2) of the Customs Act, 1962 (for short 'the Act') to file an appeal against the Order -in -Original passed by the Additional Commissioner is legally sustainable? Since a short question is raised for our consideration against the short order passed by the Tribunal, it would be advantageous to reproduce the said order:

(2.) HEARD both sides in the matter.