2010 (2) TMI 1041 - AT - Customs

Summary

Issues:
1. Maintainability of the appeal against a letter issued by Directorate of Revenue Intelligence.
2. Commissioner's authority to issue directions to a bank.
3. Appellant's failure to appear for hearings.

Issue 1: Maintainability of the appeal against a letter issued by Directorate of Revenue Intelligence

The appeal was filed against a letter from the Directorate of Revenue Intelligence instructing the bank not to allow the account to be operated without prior permission. The Tribunal found that this letter did not constitute a decision or order appealable in nature. The Commissioner rightly concluded that the appeal was not maintainable. The Tribunal also cited a previous decision to support this finding. The Tribunal emphasized that granting a stay against the impugned order would serve no purpose, and both the stay application and the appeal were deemed to lack merit.

Issue 2: Commissioner's authority to issue directions to a bank

During the hearing, the appellant had requested the Commissioner to direct the bank to renew deposits and release funds. The Commissioner correctly noted that there was no legal provision empowering him to issue such directions to a bank. The Tribunal upheld the Commissioner's decision on this matter, emphasizing that the law did not grant the Commissioner the authority to give such directions.

Issue 3: Appellant's failure to appear for hearings

The Tribunal highlighted that the appellant failed to appear for hearings on multiple occasions, including the day of the judgment. Despite the opportunity to seek adjournment, the appellant did not make any request. The Tribunal proceeded with the disposal of the matter due to the appellant's absence. The lack of participation from the appellant was noted as a significant factor in the rejection of the stay application and the appeal itself.

In conclusion, the Tribunal rejected the appeal against the letter issued by the Directorate of Revenue Intelligence, emphasizing its non-appealable nature. The Commissioner's decision to deny the appellant's request for directions to the bank was upheld, citing the absence of legal authority for such actions. The appellant's repeated failure to appear for hearings was a crucial factor in the dismissal of the appeal and the stay application.