1996 (4) TMI 183 - AT - Customs

Summary

Issues:
1. Maintainability of appeal and cross-objection by the Collector of Customs.
2. Right of filing cross-objection by the Collector of Customs.
3. Challenge to the order regarding assessable value by the Collector of Customs.
4. Validity of the application/appeal filed by the Collector of Customs under Section 129D(1) of the Act.

Analysis:

Issue 1: Maintainability of appeal and cross-objection by the Collector of Customs
The judgment discusses the provisions of the Customs Act, 1962, specifically Sections 129A to 129D. It clarifies that while an aggrieved person can appeal to the Appellate Tribunal against an order by the Collector of Customs, the Collector himself cannot file an appeal under Section 129A. The Board may direct the Collector to apply to the Tribunal under Section 129D, but this does not confer a right of appeal to the Collector. The judgment concludes that the Collector of Customs cannot file a cross-objection against his own order, as he lacks the right to appeal, and dismisses the cross-objection.

Issue 2: Right of filing cross-objection by the Collector of Customs
The judgment examines the concept of cross-objection under Section 129A(4) of the Act. It highlights that the party against whom an appeal is filed can submit a cross-objection, but this right is limited to those who can file an appeal. Citing legal precedents, the judgment emphasizes that the law must confer the right to appeal for a party to file a cross-objection. Since the Collector of Customs cannot appeal against his own order, he is also precluded from filing a cross-objection. The judgment upholds that the Collector lacks the jurisdiction to file a cross-objection against his own order.

Issue 3: Challenge to the order regarding assessable value by the Collector of Customs
The judgment addresses an application/appeal by the Collector challenging the assessment of the invoice price for determining the duty. The assessee contests the appeal's validity, arguing that it was based on extraneous materials rather than the record before the Collector. However, the judgment finds that the Board's decision was supported by materials from the case record, rejecting the objection against the Collector's application/appeal.

Issue 4: Validity of the application/appeal filed by the Collector of Customs under Section 129D(1) of the Act
Regarding the application/appeal filed by the Collector under Section 129D(1) of the Act, the judgment rules that the Board's order was not based on extraneous materials but on the record of the case. It dismisses the objection raised against the Collector's application/appeal, affirming the validity of the Board's decision.

In conclusion, the judgment dismisses the cross-objection and upholds the maintainability of the appeal filed by the Collector of Customs. The case is scheduled for further hearing on a specified date.