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TMI Blog2009 (9) TMI 802X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Manish submits that the order dated 19th August, 2009 passed by the learned Joint Commissioner (Adjudication) having touched the right of the appellant, is an appealable order since that order conveys decision of learned Commissioner of Customs, ICD, Tughlakabad. The order so passed being an interim order squarely falls under the scope of Section 110-A of the Customs Act, 1962. According to him ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rim order passed under Section 110-A is coverage under Section 129-A of Customs Act, 1962. Therefore, denial of right of appeal is nugatory of right of appellant. Accordingly the impugned order dated 19-8-2009 is an appealable order for which the appellant is before the Tribunal pressing for early disposal of the appeal through this Misc. Application. To support his submission, Shri Manish submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as well as the order passed in the case of CC, New Delhi v. Taneja Mines Pvt. Ltd. reported in 2009 (246) E.L.T. 512 (Tri. - Del.) = 2009-TIOL-1291 (CESTAT-DEL) According to Revenue, the order appearing at page 20 passed on 19th August, 2009 by the Joint Commissioner (Adju.) is not an appealable order. 5. We have heard both sides for long time and perused the impugned order. Perusal of page 21 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k guarantee as well as bond as directed by order dated 19th August, 2009, the appellant may do so. But so far as the third condition is concerned, as to the identity of the goods prayed for release, it would be proper for both the sides to come out with clean hands to keep sample of goods for proper identity of the same in future before release of the goods. It appears that the Revenue may be affe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 19-8-09, the goods may be released. 6. We make it clear that the order passed today is only an interim measure without any expression of opinion. Also, that this order should not be cited by any side as precedent since peculiar circumstances of the case have been taken into account while passing this order. So also we make it clear that maintainability of appeal is still in question for a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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