Per C. Satapathy : These four appeals have been filed by Revenue against a common Order-in-Original passed by Commissioner of Customs, Mumbai. Shri Ishwar Singh, learned J.D.R. appearing for Revenue states that the impugned order has been reviewed by the Central Board of Excise and Customs under its Order No. 150-R/97 Dtd. 30/06/1997. The departmental appeal has been filed as per the Board's finding that the impugned order passed by the Commissioner is not proper and legal for the reasons set out in Paragraph 9A to F of the said Order of Review. The learned J.D.R. reiterates the said reasons as also the grounds of appeal contained in the departmental appeal. He, further, emphasises the following:-

(1) The Commissioner should have appreciated that the provisional assessment was done not on account of applicability of Notification No. 203/92 dtd. 19/05/1992 but on the ground of chemical test of the goods.

(2) The Commissioner was wrong in applying the principle of comity of courts is holding D.R.I action as without authority of law, D.R.I. officials have been empowered with the powers of officers of Customs under the Notification No. 19/90 dtd. 26/04/1990 and they were fully com