1994 (2) TMI 198 - AT - Customs

Summary

Issues:
1. Jurisdiction of Collector to file review application under Section 129D of the Customs Act, 1962.
2. Applicability of CEGAT orders in determining appealable orders under Section 129D.
3. Proper officer for clearance of goods under Section 47 of the Customs Act, 1962.

Analysis:

Issue 1: Jurisdiction of Collector to file review application under Section 129D of the Customs Act, 1962:
The lower appellate authority rejected the review application filed by the Department under Section 129D, citing that the order challenged pertained to clearance of goods by the Assistant Collector under Section 47, not by the proper officer. The Collector (Appeals) held that the Collector had no jurisdiction to file the application under Section 129D. However, the Appellant-Collector argued that the order under appeal was a statutory order by the lower authority under Section 47, falling within appealable orders under Section 129D. The Tribunal observed that the proper officer for clearance of goods under Section 47 is the Assistant Collector, who finalizes the assessment and clearance. The role of the Office Superintendent is merely mechanical verification. Therefore, the quasi-judicial decision for clearance of goods is that of the Assistant Collector and can be reviewed under Section 129D(2) and (4). The Tribunal set aside the lower appellate authority's decision and remanded the matters for consideration on merits.

Issue 2: Applicability of CEGAT orders in determining appealable orders under Section 129D:
The Collector (Appeals) relied on a CEGAT decision in Collector of Customs v. Metro Exports Pvt. Ltd. to support the dismissal of the review application. The Appellant-Collector argued that the CEGAT decision cited was not directly applicable to the present case, as the orders under appeal were statutory orders by the lower authority under Section 47. The Tribunal noted the distinction between administrative orders and formal orders of decision under Section 129D. It referenced another CEGAT ruling in Ajay Exports case, emphasizing that orders of clearance under Section 47 amount to adjudication subject to revisional power under Section 129D. The Tribunal concluded that the lower appellate authority erred in dismissing the appeal, allowing it by remand for further consideration.

Issue 3: Proper officer for clearance of goods under Section 47 of the Customs Act, 1962:
The Tribunal clarified the process for clearance of goods under Section 47, highlighting the role of the proper officer, in this case, the Assistant Collector. It outlined the steps involved in import clearance, from filing the Bill of Entry to assessment by the Assistant Collector and final approval for clearance. The Tribunal emphasized that the Assistant Collector's decision on clearance is quasi-judicial and subject to review under Section 129D. It distinguished the role of the Office Superintendent as limited to mechanical verification. The Tribunal's analysis reaffirmed that the Assistant Collector's order for clearance is the one subject to review under Section 129D, not the Office Superintendent's endorsement.