Law:

Section: 3DD,26A,32(3A),194A,194A(1)

(a) Customs Act (IV of 1969)--- ----S. 194-A---Appeal by officer of customs---Scope, limitation and procedure---Officer of customs, could prefer appeal against an order passed by the officer of customs not below the rank of Additional Collector, with due authority executed in writing---Appeal so drafted/presented should be accompanied by fee of one thousand rupees---In the present case, no fee challan confirming deposit of one thousand rupees on account of the appellant was available---Appeal was presented in the name of Assistant Collector of Customs, MCC Export, who was not appellant---Said vital lapse, rendered the appeal not validly filed and was infructuous---Said deficiency could not be cured in the absence of availability enabling subsection in S.194-A or in other provisions of Customs Act, 1969---If the law had prescribed method for doing a thing in a particular manner, such provision of law was to be followed in letter and spirit and achieving and attaining the object of performing or doing of a thing in a manner other than provided by law, would not be permitted---Section 194-A of Customs Act, 1969, prescribed the time of 60 days within which an appeal was to be filed from the date on which the decision or order sought to be appealed against was communicated to the Collector---Appeal in the case had not been filed in accordance with law and there was contravention and violation of the mandatory provision of law---Said appeal was nothing, but nullity having no legal existence---Filing of appeal after lapse of 60 days from the date of which the order under S.179 of the Customs Act, 1969 was served on Collector, appeal would be barred by time---Appeal not validly and legally filed, was not maintainable under law---Appeal was filed despite non-availability of any ground as validated in the grounds given in memo of appeal, having no substance being of stereotypical and general nature---Appellant had urged that the order passed by Collector of Customs be overturned in accordance with its wishes and on inapt interpretation of the phrase "input goods"---Appeal was not maintainable in terms of provision of S.194-A(1) of the Customs Act, 1969 being without…

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