N HYDER ALI Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Mr.Rabu Manohar, learned Senior Panel Counsel accepts notice for the respondents. Heard both.

(2.) The petitioner is before this Court challenging an order in appeal dated 28.6.2016, by which, the first respondent affirmed the order passed by the second respondent dated 26.4.2016.

(3.) The petitioner preferred a revision before the third respondent and would state that the officer, who is manning the office of the third respondent, is equivalent in rank to the Commissioner of Customs and that therefore, he cannot decide the matter and hence, seeks to entertain the writ petition to test the correctness of the order passed by the first respondent.