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TMI Blog2014 (6) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal to Commissioner (Appeals) can be filed by any person aggrieved by any decision or order passed under this Act by an officer lower in rank than the Commissioner of Customs. Therefore, the decision of Assistant Commissioner on dispute relating to MOT chargeable under Customs Regulation has to be treated as a decision taken by the Assistant Commissioner in terms of the Customs Act which would be challengeable before Commissioner (Appeals). The dispute regarding MOT in this case is different from the dispute as to whether the establishment cost of the officers for the whole year is recoverable for their deployment at Customs Bonded Warehouse. Order passed by the Commissioner (Appeals), dismissing the appeal for the lack of jurisdiction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pipes Ltd. v. Union of India, reported in 1995 (79) E.L.T. 405 (Raj.) in respect of disputes regarding MOT, no appeal lies to Commissioner (Appeals) against the order passed by the Assistant Commissioner. Against this order of the Commissioner (Appeals) this appeal has been filed. 2. Heard both the sides. 3. Ms. Shatabdi Chatterjee, learned counsel for the appellant, pleaded that the Commissioner (Appeals) has relied upon the judgment of Hon ble Rajasthan High Court in case of Shree Pipes Ltd. (supra), that in case of Shree Pipes Ltd., the dispute was not over MOT charges, that in that case the Assistant Commissioner had demanded cost of establishment of the posting of officers for issue of Public Bonded Warehouse Licence, that the ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of Hon ble Rajasthan High Court by the Commissioner (Appeals) in case of Shree Pipes Ltd. relied upon by the Commissioner (Appeals) is in respect of a different dispute whether establishment cost for posting of officers at the Bonded Warehouse is recoverable from the assessee, when the service of the Officers of Customs had been utilized as and when required and there were no persons from Customs posted on full time basis. In view of this the Commissioner (Appeals) s order based on the judgment of Hon ble Rajasthan High Court in case of Shree Pipes is not correct. 6. The Merchant Overtime Regulation mentioned above have been framed by the Board under Sections 157 and 158 of the Customs Act, 1962 and the disputes regarding MOT have t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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