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TMI Blog2012 (11) TMI 878X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority, be released to the owner on taking a bond from him in the proper form with such security and conditions as the adjudicating authority may require." 2) Whether Member (Technical) is correct by reading the provisions of Section 110A as under:- "Provisional release of goods, documents and things seized pending adjudication.- Any goods, documents or things seized under 110, may, pending the order of the adjudicating authority, be released to the owner on taking a bond from him in the proper form with such security and conditions as the Commissioner of Customs may require." 3) Whether the amended provisions of Section 110A (w.e.f. 8.4.2011 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of difference. 4. The provisions of Section 11A (sic) of the Customs Act, 1962 were amended by the Finance Bill 2011. The present impugned order is passed after amendment of the provisions of Section 110 (sic) of the Customs Act, 1962. Hence I agree with the view taken by the learned Member (Judicial) that the amended provisions of Section 11A (sic) of the Customs Act, 1962 is applicable on the facts and circumstances of the present case. 5. Now I take up the issue whether the appeal is maintainable under Section129A (1) of the Customs Act, 1962 against the order passed by the adjudicating authority under Section 110A of the Customs Act, 1962 is maintainable. 6. The contention of the appellant is that as per the provisions of Section 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. The Revenue submitted that the order in respect of provisional release of the goods passed under Section 110A of the Customs Act, 1962 is a interim order pending adjudication. Therefore, the appeal is not maintainable as per Section 129 of the Customs Act, 1962. 9. The revenue relied upon the decision of the Division Bench in the case of Shanti Alloys Pvt Ltd vs. CC, Bangalore reported in 2000 (123) ELT 643 and another Division Bench decision of the Tribunal in the case of Nav Sakthi Industries Pvt Ltd vs. CC, New Delhi reported in 2008 (225) ELT 522 (Tri-Del). 10. I find that the provisions of Section 110A of the Customs Act, 1962 provides provisional release of goods, documents and things seized pending adjudication. For ready refe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal is maintainable against provisional release order was not the issue in dispute. 14. In that case of Indoworth (India) Ltd supra relied upon by the appellant, the issue was in respect of maintainability of writ petition against the provisional assessment order passed by the assessing authority passed under Section 18 of the Customs Act, 1962 and the Hon'ble High Court held that in such case the appeal is maintainable before the Tribunal. In the present case, the appeal is filed against the order passed by the adjudicating authority under Section 110A of the Customs Act, 1962 pending adjudication. Therefore, the ratio of this case is not applicable to the facts of the present case. 15. I find that the unamended Section 110A of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same view. 16. It is only the learned Single Member in the case of Dhananjay Kumar (supra) held that the appeal is maintainable against the provisional release of the goods under Section 129A of the Customs Act, 1962 whereas the Division Bench of the Tribunal in the case of Shanti Alloys Pvt Ltd (supra) and in the case of Shiv (sic) Shakti Enterprises (supra) held that the order in respect of provisional release of the goods is an interim order pending order of the adjudicating authority and the appeal is not maintainable before the Tribunal. The judicial proprietary demands that the decisions of the Divisional Bench is to be followed in preference over the decision of the Single Member which is passed without taking into consideration ..... X X X X Extracts X X X X X X X X Extracts X X X X
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