2015 (2) TMI 416 - AT - Customs

Admissibility of appeal - Discretion of Tribunal to admit appeal - Held that - Discretion of the appellate Tribunal to admit the appeal is provided only in respect of the appeals filed against order specified under clause (b), (c) and (d) and not in respect of order specified under clause (a) of sub-section (1) of section 129A of Customs Act, 1962. - The present appeal is admittedly filed against order of the Commissioner which is covered under clause (a) therefore there is no discretion of this Tribunal whether not to admit the appeal. Therefore, the appellant has statutory right of appeal against order passed by the Commissioner, irrespective of any amount involved - Decided in favour of assessee.

Summary

Issues:
1. Interpretation of the second proviso to section 129A of the Customs Act, 1962 regarding the discretion of the Appellate Tribunal to admit appeals.
2. Determining the applicability of the discretionary provisions of the Tribunal in the case filed against an order passed by the Commissioner under clause (a) of sub-section (1) of section 129A.

Analysis:
1. The judgment revolves around the interpretation of the second proviso to section 129A of the Customs Act, 1962, which outlines the discretion of the Appellate Tribunal to admit appeals based on certain criteria. The clause states that the Tribunal may refuse to admit an appeal if the value of goods confiscated, or the difference in duty involved, or the amount of fine or penalty determined by the order does not exceed specified amounts.

2. The appellant argued that the discretionary provision applies only to appeals against orders specified under clause (b), (c), and (d) of sub-section (1) of section 129A, not to appeals against orders under clause (a). The appeal in question was filed against an order passed by the Commissioner falling under clause (a), which led to the contention that the Tribunal's discretion does not apply in this scenario.

3. The Addl. Commissioner (AR) conceded to this argument, acknowledging the distinction between appeals under different clauses of section 129A. The Tribunal, after considering the submissions from both sides, examined the provisions of section 129A, emphasizing that the discretion to admit appeals is limited to orders specified under clauses (b), (c), and (d) and not applicable to orders falling under clause (a) of sub-section (1) of section 129A.

4. Consequently, the Tribunal ruled that since the present appeal was against an order of the Commissioner falling under clause (a), the appellant had a statutory right of appeal regardless of the amount involved. As per the statutory provision, the Tribunal admitted the appeal, emphasizing the appellant's right to appeal against the Commissioner's order, irrespective of the penalty amount, due to the specific classification of the order under clause (a) of section 129A.

5. The judgment clarifies the distinction in the application of the Tribunal's discretion to admit appeals based on the specific clauses of section 129A, ensuring that the statutory right of appeal is upheld for orders passed by the Commissioner falling under clause (a) without being subject to the discretionary provisions outlined in the second proviso of the section.