Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1989)(24)LC594Tri(Kol.)kata
..... from the government clarifying schedule ii, item 12 of the indian customs tariff, duty on that consignment is demanded under section 28(1) of the customs act, the demand order is vitiated.where administrative officers are vested with quasi-judicial powers, they should function and exercise those powers by application of their own minds ..... and could reconsidered over again. before communication the order was binding neither on the appellant nor on the state government. (viii) the scheme of the act also vide section 153 makes a mandatory provision for communication of an order or decision, which necessarily implies that the process of passing the order is not ..... statutory tribunal was set up and a clear distinction between the executive and the quasi-judicial functions of the officers of customs was distinctly drawn. by this act the term 'adjudicating authority' was defined and incorporated, and chapter xv which previously related to 'appeals and revisions' have been amended and the power of .....
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