2013 (12) TMI 1350 - AT - Customs

Waiver of pre-deposit of penalty - Order passed under Sec. 129E - Held that - as per the provisions of Sec. 129A of the Customs, the tribunal has jurisdiction to entertain the appeal against the order passed by the Commissioner of Customs as an adjudicating authority or an order passed by the Commissioner of Customs (Appeals) under Sec. 128A of the Customs Act. The present order is passed under Sec. 129E of the Customs Act. Hence as per the provisions of Sec. 129E, no appeal lies to the tribunal against such order - Stay denied.

Summary

The appeal filed against an interim order by the Commissioner (Appeals) was dismissed by the Appellate Tribunal CESTAT MUMBAI as it was passed under Sec. 129E of the Customs Act, which does not allow for an appeal to the tribunal. Stay application was also dismissed.