2019 (4) TMI 1870 - AT - Customs

Provisional release of detained goods - whether the Tribunal has jurisdiction to entertain an appeal under Section 129A(1) ibid against a communication allowing provisional release of goods under Section 110A ibid? - HELD THAT - Since now the appellant themselves have sent the communication to the registry that the appeal has already been dismissed as withdrawn on 10-12-2012, it is clear that the appellant at that time also wanted to withdraw the appeal itself, for whatever reason. We have also gone into the merit of the matter. Since none appeared on behalf of appellant, therefore we ourselves gone through the appeal paper books and after a careful reading of the appeal and of the relevant provision of Customs Act, 1962 viz. Sections 110A and 129A(1) ibid, we are of the considered view that the appeal against the communication dated 6-6-2012 of the Assistant Commissioner is not maintainable before this Tribunal in terms of Section 129A of the Customs Act, 1962, which specifically provides that appeal can be filed against the decision or order passed by the Commissioner of Customs as an adjudicating authority . The appeal filed by the appellant before this Tribunal against the communication dated 6-6-2012 is not maintainable and is hereby dismissed.

Summary

Issues:
Jurisdiction of Tribunal to entertain an appeal against provisional release order under Section 110A of the Customs Act, 1962.

Analysis:
The appeal in question was filed by the appellant against a communication dated 6-6-2012 from the Assistant Commissioner of Customs, permitting provisional release of goods. The adjudicating authority had passed the provisional release order under Section 110A of the Customs Act, 1962. The key issue was whether the Tribunal had the jurisdiction to entertain an appeal under Section 129A(1) of the Customs Act against a communication allowing provisional release of goods under Section 110A.

During the hearing, a letter dated 17-8-2018 was presented, indicating that the appeal had been dismissed as withdrawn on 10-12-2012. The Tribunal reviewed the order dated 10-12-2012, where the appellant's counsel had requested the withdrawal of the appeal, leading to the dismissal of the application as withdrawn. Despite the recording error in the order, it was evident that the appellant intended to withdraw the appeal itself. Upon examining the appeal and relevant provisions of the Customs Act, the Tribunal concluded that the appeal against the communication dated 6-6-2012 was not maintainable under Section 129A(1) of the Act, which specifies that appeals can be filed against decisions or orders by the Commissioner of Customs acting as an adjudicating authority.

Therefore, the Tribunal held that the appeal filed by the appellant against the communication allowing provisional release of goods was not maintainable and subsequently dismissed the appeal. The judgment was pronounced in court on 10-4-2019.