9911796707
TMI Blog2014 (11) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... ), Mumbai [2012 (11) TMI 878 - CESTAT, Mumbai] - Commissioner (Appeals) has passed order without ascertaining the facts as stated above as well as legal position. Order passed by Commissioner (Appeals) is contrary to the provisions of law. I, therefore, set aside this impugned order and remand the matter back to the Commissioner (Appeals) who should pass an appealable order after going through the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... threshold value of ₹ 50 lakhs mandated in Circular No.23/2009-Customs dated September 1, 2009 for deciding the rank of the proper officer for adjudication of such cases. The said Circular requires the Commissioner of Customs to adjudicate cases beyond this threshold and hence the Commissioner of Customs is the proper adjudicating authority in such cases. Thus, any appeal against any decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T - MUM ] where it is held that - Tribunal in series of judgments has been consistently holding that the order of the Collector but intimated by Superintendent, appeal against such order, will lie with Tribunal. This being an order of Commissioner, having held in an earlier para that the order is appealable, the ratio in the cases of Indian Sugar General Engg. Corporation vs. Collector of Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ying the order passed by the Commissioner when the value of the goods was ₹ 77,25,934/-. Commissioner without ascertaining the facts and asking report from Commissioner so modified the direction of the condition of bank guarantee, ordered that the appellant shall furnish a bond for full value of the goods. The Commissioner (Appeals) has actually asked for bank guarantee of 25% of the full va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thout ascertaining the facts as stated above as well as legal position. Order passed by Commissioner (Appeals) is contrary to the provisions of law. I, therefore, set aside this impugned order and remand the matter back to the Commissioner (Appeals) who should pass an appealable order after going through the grounds of appeal taken by the Revenue and hearing both appellant and the respondent. Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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