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TMI Blog1992 (8) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... mmunication F. No. CIU/H-4/91/376 dated 21-2-1992 issued by the Addl. Collector of Customs (P), Bombay, turning down the request of the appellants for issue of detention certificate for the documents released on 20-12-1991, pertaining to 5 bales of Polyester staple fibre. 2. A preliminary objection was raised as to whether this communication could be treated as an order so as to attract the prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , and submitted that the communication being in relation to the inquiry that had been conducted in relation to the illicit import of the items, it could be deemed to be an order appealable under Section 129A(1) of the Act. 4. Shri Singh, the Ld. JDR for the Department, has however, submitted that the definition of the adjudicating authority has been given in Section 2(1) of the Act and that powe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aised, the merits or otherwise of the other points raised is not considered and no opinion is expressed as to the merits thereof. 6. Section 129A(1) empowers the Tribunal to entertain the appeal against a decision or order passed by the Collector as an adjudicating authority. The adjudicating authority has been defined under Section 2(1) of the Act and Section 122 of the Act specifies as to what ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d be passed. The detention certificate is being issued if and when the Department, in adjudication, finds that the goods were unnecessarily detained. Such an order may be a consequence of the adjudication proceedings but could not be said to be the one passed in the adjudication proceedings themselves. The same is to be taken as an administrative action to benefit the person whose goods have been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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