2014 (1) TMI 1577 - AT - Customs

Request for early hearing - Lower appellate authority has directed the appellant M/s Ketan Pharma to approach the learned adjudicating authority, who shall pass a speaking order as per Section 17(5) of the Customs Act, 1962 - However, in spite of the said direction, the learned adjudicating authority has not passed the speaking order - Held that - there is no fault in lower appellate authority directing the adjudicating authority to pass a speaking order with regard to denial of benefit of exemption claimed by the appellant in Bill of Entry. If the adjudicating authority has not followed this direction, the remedy lies in taking up the matter with the jurisdictional Executive Commissioner. This Tribunal being an appellate authority does not have any authority to control the functioning of the Customs Officer in a particular Commissionerate - Decided against assessee.

Summary

The Appellate Tribunal CESTAT Mumbai dismissed the appeal filed by M/s Ketan Pharma against Order-in-Appeal no. 23/M-III/2013. The lower appellate authority directed the appellant to approach the adjudicating authority for a speaking order as per Section 17(5) of the Customs Act, 1962. The Tribunal stated that it does not have the authority to control the Customs Officer's functioning and the appeal was not maintainable.