9911796707
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Issues:
- Maintainability of appeal against the order by Collector refusing to extend the validity period of the warehousing bond executed by the applicants. Analysis: The main issue in this judgment revolves around the maintainability of an appeal against the order of the Collector refusing to extend the validity period of a warehousing bond. The respondent argued that the appeal is not maintainable as the impugned order was passed as an administrative order under Section 61 of the Customs Act. It was contended that since the order was not part of an adjudicating proceeding but an administrative one, it did not qualify as an appealable order. Reference was made to the distinction between judicial and administrative acts as explained by the Supreme Court in a previous case. On the other hand, the appellants argued that orders passed by the Collector under Sections 59, 61, and 72 of the Customs Act are appealable as they are considered orders of an 'Adjudicating Authority.' They cited a previous Tribunal case to support their argument. The Tribunal delved into the provisions of Section 61(1)(b) proviso (ii) to determine whether the extension or rejection of the validity period of a warehousing bond constitutes an appealable order. The Tribunal analyzed the language of the provision and noted that the power of extension required a quasi-judicial approach and the necessity of showing 'sufficient cause.' Referring to a Supreme Court case, it was highlighted that the expression 'sufficient cause being shown' implies the need for an opportunity to be heard before passing such an order. The Tribunal emphasized the importance of a fair and just determination in such cases and distinguished between judicial and administrative functions in the context of the Customs Act. Based on the analysis of the relevant legal provisions and precedents, the Tribunal concluded that the impugned order in question was indeed an appealable order. The Tribunal aligned with the decision in a previous case that orders passed under Sections 59, 61, and 72 of the Customs Act are appealable. Consequently, the Tribunal held that the appeal was maintainable and directed the case to proceed for hearing on the COD application by issuing notices to both parties.
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