COMMISSIONER OF CUSTOMS Vs. SHRI ISHWARLAL C. SURANA

JUDGEMENT

(1.) THIS is a Reference application filed by Revenue against final order No. 614 to 616/98 dated 20 -3 -1998 and the Tribunal by majority order set aside the order passed by Commissioner imposing penalty and allowed the appeals. Aggrieved by that order, this reference application had been filed by Shri D. .Sivasankaran, Assistant Commissioner of Customs (Review Cell) on the grounds that the majority decision of the Tribunal is not legal and correct and hence this point has to be decided whether setting aside penalty in spite of clear evidence of the offenders is legal or correct.

(2.) WE have heard ld. D. R. and Counsel for the respondents (appellants in the main appeal).

(3.) LD . Advocate pointed out that the reference application is required to be verified, signed and filed only by the Commissioner of Customs in terms of Section 130(1) of the Customs Act and the Commissioner of Customs cannot delegate the power to any other junior officer. He points out that the reference application is also not maintainable as no question of law has been raised and drafted in the application. The application merely seeks for setting aside the majority order which a reference bench cannot do so, therefore he submits that the application is required to be rejected as not maintainable in law.