O T A FALLOONS FORWARDERS Vs. CUSTOMS EXCISE

JUDGEMENT

(1.) This is an appeal against Order dated June 25, 2007 passed by the Customs, Excise and Service Tax Appellate Tribunal, Kolkata Eastern Zonal Bench, Customs Appeal No. 152 of 2006. Mr. Shyamal Chakraborty, learned advocate appearing for the appellant, submits that since under section 130 of the Customs Act, 1962, an appeal shall lie to the High Court from every Order passed in appeal by the Appellate Tribunal, hearing under Order 41, Rule 11 of the Civil Procedure Code of this appeal is not necessary.

(2.) We requested Mr. Syama Prasanna Roy Chowdhury, learned senior advocate, to assist the Court as amicus curiae. Mr. Roy Chowdhury, according to the best tradition of the Bar, readily accepted the request.

(3.) Mr. Roy Chowdhury, learned senior advocate, appearing as amicus curiae, draws our attention to Rule 17 of Chapter V of the Appellate Side Rules and submits that the appeal must be placed for hearing under Order 41 Rule 11 of the Code of Civil Procedure.