(1.) In view of the fact that the parties to both the cases and the issues involved are one and the same, they have been taken up together for disposal. Since the decision in the writ petition depends upon the decision in the appeal, the issue raised in the appeal is taken up for consideration and the parties therein are arrayed as such for the disposal of both the cases.
(2.) The one and only issue that arises for consideration in the appeal is as to whether an order passed by the Chief Commissioner of Customs as an adjudicating authority is appealable under Section 129A of the Customs Act, 1962 or not.
(3.) Facts in brief: