2018 (12) TMI 1840 - AT - Customs

Maintainability of appeal against the impugned letter, which has been addressed by one officer to the other officer within the department - provisional assessment of the goods - HELD THAT - Section 129A of the Customs Act, 1962 provides the manner and procedure for filing of appeal before the Appellate Tribunal. Sub-section (1)(a) in the said section provides that any person aggrieved by a decision or order passed by the Commissioner of Customs as an adjudicating authority, may appeal to the Appellate Tribunal - In the present case, the impugned letter dated 21-3-2018 has been addressed by one officer to the other officer within the department. Copy of such letter has also not been endorsed to the appellant, enabling it to file appeal before the Tribunal. Further, on perusal of the contents in the said letter, it transpires that the same cannot be considered as a decision or order passed by the Commissioner as an adjudicating authority. The appeal against the said letter dated 21-3-2018 cannot be maintainable before the Tribunal in terms of the mandates provided under Section 129A ibid - appeal dismissed - decided against appellant.

Summary

Issues:
Appeal against communication for provisional assessment of goods.

Analysis:
The judgment pertains to an appeal against a communication dated 21-3-2018 regarding provisional assessment of goods under Bill of Entry No. 5399785. The communication addressed by one customs officer to another officer within the department raised concerns of undervaluation of imported Granite Segments. The communication suggested provisional assessment of goods at a specific rate pending completion of investigation. However, the Appellate Tribunal observed that the communication did not constitute a decision or order by the Commissioner of Customs as an adjudicating authority. As per Section 129A of the Customs Act, 1962, appeals can be filed before the Appellate Tribunal by persons aggrieved by decisions or orders of the Commissioner of Customs. Since the communication did not meet the criteria of being a decision or order by the Commissioner, the Tribunal deemed the appeal as not maintainable. The appellant's appeal was subsequently dismissed by the Tribunal for lack of substance.

In conclusion, the Tribunal found that the communication regarding provisional assessment of goods did not qualify as a decision or order by the Commissioner of Customs, making the appeal filed by the appellant not maintainable before the Appellate Tribunal. The dismissal of the appeal was based on the grounds that the communication did not meet the statutory requirements for appeal under Section 129A of the Customs Act, 1962.