9911796707
TMI Blog2014 (3) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... d before us is not an order passed under proviso to Section 129 of the Customs Act 1962 but is an order passed by the Tribunal in its inherent jurisdiction in exercise of it powers as an appellate authority in a pending appeal. In the above view of the matter the question of law as proposed by the revenue is not a substantial question of law and therefore, we see no reason to entertain the pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e revenue for our consideration. Whether the CESTAT is right in law in directing the revenue to release the confiscated vessel while exercising its jurisdiction under Section 129E of the Customs Act, 1962? 3) By an adjudication order dated 14 January 2013 passed by the Commissioner of Customs the vessel Geo Hindsagar a Seismographic Research Ship was held to be classifiable under Chapter 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 14 February 2013. 5) Thereafter, when the petitioner sought permission from the revenue authorities to take the vessel Geo Hindsagar outside India for execution of a contract awarded to it, the Customs authorities by order dated 24 January 2014 refused permission to take the vessel out of India. The respondent then filed application before the Tribunal which was allowed by the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er passed by the Tribunal in its inherent jurisdiction in exercise of it powers as an appellate authority in a pending appeal. 7) In the above view of the matter the question of law as proposed by the revenue is not a substantial question of law and therefore, we see no reason to entertain the present appeal. 8) Accordingly the appeal is dismissed with no order as to costs. 9) We trust th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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