2014 (3) TMI 882 - AT - Customs

Non passing of speaking order - Inspite of direction of Lower appellate authority adjudicating authority did not pass any speaking order - Held that - there is no fault in lower appellate authority directing the adjudicating authority to pass a speaking order with regard to denial of benefit of exemption claimed by the appellant in Bills of Entry. If the adjudicating authority has not followed this direction, the remedy lies in taking up the matter with the jurisdictional Executive Commissioner. This Tribunal being an appellate authority does not have authority to control the functioning of the customs officer in a particular commissionerate - appeals are not maintainable - Decided against assessee.

Summary

The Appellate Tribunal CESTAT Mumbai dismissed the appeals against Order-in-Appeal No. 635 to 647 dated 15.7.2013. The lower appellate authority directed M/s I G International Pvt. Ltd. to approach the adjudicating authority for a speaking order as per Section 17(5) of the Customs Act, 1962. The Tribunal stated that it does not have the authority to control the customs officer's functioning and the appeals were dismissed.