9911796707
TMI Blog1983 (9) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... other potable spirits, canned goods and cigarettes. The appellants are also engaged in the business of importing all kinds of Wines, Whisky, Beer etc. in their private bonded warehouse for re-export as ships stores or to any other countries outside India except Nepal, Tibet and Bhutan. The appellants received order for shipment of Johnnie Walker Red Label Scotch Whisky from M/s. Grand Cellar, Sharjah for which irrevocable Letter of Credit dated 18-1-1983 was received in their favour with a stipulation that the shipment from India to Sharjah should take place dated 29-2-1982 at the latest. In terms of the above letter of credit, the appellants prepared a Shipping Bill No. 023805, dated 29-1-1983 for re-export of Johnnie Walker Red Label Scot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -1983 addressed to the appellants by the Asstt. Collector of Customs, Bond Department, and other documents which are not relevant. It appears when this appeal came up for hearing before this Bench the Members then constituting required the appellants to produce the order passed by the Addl. Collector. The appellants corresponded with the Addl. Collector to furnish him a copy of the order passed by him. After prolonged correspondence the appellant s Advocate received the following correspondence from the Addl. Collector, Bombay. `Please refer to your letter number nil dated 2nd instant on the above subject. The earlier orders of Additional Collector of Customs, Bombay regarding export on warning was an executive decision and not appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty is an authority competent to pass any order or decision under the Act. From the perusal of the various provisions in the Customs Act it is seen that the Collector has been conferred with power of adjudication on various matters. He has been given power to assess also. Therefore, we cannot agree with the narrow interpretation placed by Shri Jain that appeal lies to the Tribunal only against such order of the Collector where he imposes fine or penalty. The expression `adjudication merely means judgment or decision. This judgment or decision must be under the Act. The judgment or decision implies adjudication of dispute by a judicial process. In the matter of adjudication the Collector exercises the powers of a quasi-judicial authority, an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the decision or order passed by the Collector of Customs not in his ministerial or executive capacity, but in his judicial capacity. 6. In the above view of the matter we reject the preliminary objection of Shri Jain, namely, that it is only against such orders where the Collector imposes a fine or penalty an appeal lies to the Appellate Tribunal and not against any other order. But then the present appeal in our opinion is not maintainable because the order challenged namely, the warning administrated by the Addl. Collector cannot be considered as a decision or order against which an appeal is provided to the Tribunal, under Section 129-A(1)(a) of the Act. In short this is not an appealable order. The said warning does not constitu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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