Harish Chander, Member (J)

1. The Shipping Corporation of India Ltd., Calcutta had filed 4 (four) revision applications before the Addl. Joint Secretary, Govt. of India, Ministry of Finance, Deptt. of Revenue, New Delhi being aggrieved from the orders passed by the Appellate Collector of Customs, Calcutta. After coming into existence of the Tribunal, the said revision applications have been transferred to the Tribunal under Section 131-B of the Customs Act, 1962. The particulars of the revision applications are as under:

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All the four aforementioned revision applications are being disposed as appeal by a consolidated order.

2. Shri P. Chatterjee, Officer-in-Charge of the appellant Company has appeared on behalf of the appellant. He has filed a letter of authority in respect of Appeal No. CD(T)CAL-79/81. In respect of others, he has pleaded that he will file the same afterwards. He has also requested for adjournment of the aforesaid appeals but the same cannot be accepted. Notices of hearing for all the aforementioned appeals were served on the appellant through a Special Messenger on 3rd July, 1984. The Registry had desired the appellant to file four copies each of the