2014 (11) TMI 109 - AT - Customs

Waiver of pre-deposit of penalty - Maintainability of appeal before tribunal against stay order - Held that - Commissioner (Appeals) passed an interim order under Section 129E of the Customs Act and directed the applicant to deposit part of the penalty for hearing of the appeal. The appellant challenges this order before this Tribunal. We find that as per the provisions of Section 129A of the Customs Act, 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 Section 128A of the Customs Act. The present order is passed under Section 129E of the Customs Act. Hence as per the provisions of Section 129E, no appeal lies to the Tribunal against such order - Decided against assessee.

Summary

The appeal was filed against an interim order passed by the Commissioner (Appeals) under Section 129E of the Customs Act. The Tribunal found that no appeal lies against such orders under Section 129E, so the appeal was dismissed as not maintainable. Stay application was also dismissed.