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Issues:
Jurisdiction of the Tribunal to adjudicate on the appeal against the communication issued by the Addl. Collector denying the issuance of a detention certificate for goods released. Analysis: The appeal was directed against a communication issued by the Addl. Collector of Customs denying the request for a detention certificate for goods released. A preliminary objection was raised regarding whether this communication could be considered an order under Section 129A of the Customs Act and thus appealable before the Tribunal. The advocate for the appellants argued that the communication constituted an adjudication order under Section 129A(1) of the Act. However, the Department's representative contended that the communication was administrative in nature and did not fall under the adjudication provisions of the Act. The Tribunal considered whether the communication could be treated as an order passed by a competent authority under Section 122 of the Customs Act. It was noted that the communication denying the detention certificate was not related to the adjudication of goods, confiscation, or duty assessment as specified in Section 122. The Tribunal highlighted that the communication was an administrative action rather than an order passed in the adjudication proceedings themselves. The advocate for the appellants could not identify the specific provisions of the Act under which such a communication could be issued. Ultimately, the Tribunal concluded that the communication did not fall within the purview of Section 122 of the Act and could not be considered an order passed by the Collector as an adjudicating authority. As a result, the appeal against the communication was deemed unsustainable before the Tribunal, and it was rejected on the grounds of lack of jurisdiction. The Tribunal clarified that it did not have the authority to entertain an appeal against such a communication, as it did not meet the criteria for appealable orders specified in Section 129A of the Customs Act.
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