1988 (3) TMI 275 - AT - Customs

Summary

Issues Involved:
1. Maintainability of applications filed under Section 129D(4) of the Customs Act, 1962.
2. Nature of the order passed by the Collector of Customs, Calcutta.
3. Whether the Collector's order was an adjudicating order or an administrative order.
4. Compliance with the communication requirements under Section 153 of the Customs Act, 1962.

Issue-wise Detailed Analysis:

1. Maintainability of Applications Filed Under Section 129D(4) of the Customs Act, 1962:
The applications were filed by the Collector of Customs, Calcutta, under Section 129D(4) of the Customs Act, 1962, following the Board's direction. The respondents raised a preliminary objection regarding the maintainability of these applications, arguing that the orders in question were not passed by the Collector in his capacity as an adjudicating authority but were administrative orders. The Tribunal emphasized that an application under Section 129D(4) can only be treated as an appeal if the orders were passed by the Collector as an adjudicating authority. The Tribunal concluded that the applications were not maintainable as the orders were administrative in nature.

2. Nature of the Order Passed by the Collector of Customs, Calcutta:
The Tribunal examined whether the order dated 7.1.1983 was an adjudicating order or an administrative order. The respondents argued that the order was an administrative instruction and not an adjudicating order. The Tribunal noted that the order was not communicated to the respondents and was merely an internal communication between the Assistant Collector and the Collector. The Tribunal concluded that the order was administrative and not an adjudicating order.

3. Whether the Collector's Order Was an Adjudicating Order or an Administrative Order:
The Tribunal analyzed the dictionary meanings of the terms "adjudication," "decision," "order," and "proceeding" to determine the nature of the Collector's order. The Tribunal referred to various legal dictionaries and judicial precedents to conclude that adjudication involves a judicial or quasi-judicial determination of a dispute. The Tribunal found that the Collector's order was an administrative instruction and not an adjudicating order, as it did not involve a judicial or quasi-judicial determination.

4. Compliance with the Communication Requirements Under Section 153 of the Customs Act, 1962:
The respondents argued that the Collector's order was not communicated to them as required under Section 153 of the Customs Act, 1962. The Tribunal agreed with this argument, citing the Supreme Court's judgment in the case of Bachhittar Singh v. State of Punjab, which held that an order or decision must be communicated to be effective. The Tribunal concluded that the Collector's order was not communicated to the respondents and, therefore, did not constitute an effective order.

Conclusion:
The Tribunal dismissed the appeals, holding that the applications filed under Section 129D(4) were not maintainable as the orders in question were administrative instructions and not adjudicating orders. The Tribunal emphasized that the Collector's order was not communicated to the respondents, rendering it ineffective. The Tribunal also noted that the Board's direction to file the applications was beyond its jurisdiction and invalid.