1990 (9) TMI 181

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..... t. [Order per: S.K. Bhatnagar, Member (T)]. This is an appeal petition filed with reference to an Interim order passed by the Additional Collector of Customs, Airport, New Delhi. 2. The learned counsel stated that while passing this interim order the learned Additional Collector has confiscated the goods and allowed them to be redeemed on payment of a fine of Rs. 80,000/-. 3. They .....

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..... ow cause notice was issued and they had filed a reply and those proceedings are still going on; and the impugned order was passed as an interim measure; but their grievance is that while passing this order the learned Additional Collector has chosen to impose a redemption fine, whereas such a fine could only be imposed after the proceedings had been concluded and charges had been established; othe .....

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..... or has also observed that Orders regarding the action in person to all the parties concerned including the exporter, as well as regarding excess/shortage found, will be issued subsequently . 9. From the above, it appears that the intention of the Additional Collector was only to pass an ad-interim order and further proceedings and orders in the matter were contemplated. However in the operative .....

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..... ppointed day; (d) an order passed by the Board or the Collector of Customs, either before or after the appointed day, under Sec. 130 as it stood immediately before that day". A plain reading of this Section shows that the words decision or order are indicative of a final decision or order and not an ad-interim one. In other words an appeal against an interlocutory order is not contemplated. .....

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..... the prescribed procedure. It was not proper to order confiscation or impose redemption fine pending finalisation of the proceedings. 14. Since no appeal lies against an ad-interim order we dismiss the petition as non-maintainable. 15. However, before parting we may observe that the action of the learned Additional Collector was...... and bad in law, and in all fairness the learned Additional .....

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