S.MURALIDHAR, NAJMI WAZIRI
M. S. SHOES EAST LTD. – Appellant
Versus
UNION OF INDIA – Respondent
1. The challenge in this petition is to an order dated 20th August 2002 passed by the Joint Secretary to the Government of India, Department of Revenue, Ministry of Finance, rejecting the revision application filed by the petitioner under Section 129DD of the Customs Act, 1962 (‘CA’) against an order in appeal dated 19th January 2001 passed by the Commissioner of Customs (Appeals), New Delhi.
2. The discussion of facts of the case may not be necessary in view of the short ground on which the present petition is being disposed of.
3. One of the grounds urged by the Petitioner in the rejoinder is that the impugned order was in fact not signed by the Joint Secretary (‘JS’). This fact was noticed in the following order passed by the Court on 4th April 2016:
“2. Counsel for the Petitioner points out that in the rejoinder the Petitioner raised the point that the impugned order No. 277/2002 dated 20th August 2002 passed by Mr Dinesh Kacker, the Joint Secretary (JS) to the Government of India, in the Department of Revenue, was in fact not signed by the said JS. He states that this fact can be verified only if the original file (being F. No. 375/3l/DBK/2001-RA.Cus) in which the order w
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