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2016 (7) TMI 1122 - AT - CustomsJurisdiction of tribunal - Provisional release of goods under Section 110A of the Customs Act, 1962 - Commissioner(Appeals) has dismissed the appeal on the ground that the same is not maintainable since the competent authority i.e. the Commissioner of Customs has conveyed his decision for provisional release of goods under Section 110A of the Customs Act, 1962. Held that - the decision of the Commissioner of Customs conveyed by the Deputy Commissioner (SIIB) regarding payment of estimated differential duty, execution of bond and furnishing of bank guarantee has tin fact been taken by the Commissioner of Customs in his administrative capacity. Since such decision of the Commissioner of Customs has not been rendered in the capacity of adjudicating authority, I am of the considered view that the appeal against the communication dated 29.04.2015 of the Deputy Commissioner is not maintainable before this Tribunal in terms of Section 129 A of the Customs Act, 1962, which specifically provides that appeal can be filed against the decision or order passed by the Commissioner of Customs as an Adjudicating Authority . - the appellant before this Tribunal against the communication dated 29.04.2015 is not maintainable and is thus dismissed
Issues: Appeal against communication of Deputy Commissioner, Maintainability of appeal before the Tribunal
The judgment deals with the issue of the maintainability of an appeal before the Tribunal against a communication dated 29.04.2015 from the Deputy Commissioner. The appellant filed an appeal before the Commissioner (Appeals), which was dismissed on the grounds that the decision for provisional release of goods under Section 110A of the Customs Act, 1962, was taken by the Commissioner of Customs in his administrative capacity. The Tribunal noted that the appeal against the communication was not maintainable as the decision was not rendered by the Commissioner of Customs "as an Adjudicating Authority" as required by Section 129 A of the Customs Act, 1962. Upon hearing the arguments from both sides, the Tribunal observed that the appeal was filed by the appellant before the Tribunal against the communication of the Deputy Commissioner. The appellant had initially preferred the appeal before the Commissioner (Appeals), who dismissed it on the grounds of lack of maintainability. The Commissioner of Customs had conveyed the decision for provisional release of goods under Section 110A of the Customs Act, 1962, through the Deputy Commissioner, which was deemed to be an administrative decision and not one made in an adjudicating capacity. The Tribunal, after perusing the appeal papers, concluded that the decision conveyed by the Deputy Commissioner was made by the Commissioner of Customs in an administrative capacity and not as an adjudicating authority. Therefore, the appeal against the communication dated 29.04.2015 of the Deputy Commissioner was deemed not maintainable before the Tribunal as per the provisions of Section 129 A of the Customs Act, 1962. This section specifically allows appeals to be filed against decisions or orders passed by the Commissioner of Customs "as an Adjudicating Authority." Consequently, the appeal filed by the appellant was dismissed by the Tribunal on the grounds of lack of maintainability. In summary, the Tribunal dismissed the appeal filed by the appellant against the communication dated 29.04.2015 from the Deputy Commissioner, as the decision conveyed by the Commissioner of Customs through the Deputy Commissioner was not made in an adjudicating capacity. The Tribunal held that the appeal was not maintainable before the Tribunal as per the provisions of the Customs Act, 1962, and specifically Section 129 A, which allows appeals only against decisions or orders passed by the Commissioner of Customs "as an Adjudicating Authority."
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