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TMI Blog2015 (12) TMI 856X X X X Extracts X X X X X X X X Extracts X X X X ..... h Court of Delhi - Held that:- In the light of the order of the High Court of Delhi [2015 (2) TMI 27 - DELHI HIGH COURT], which has not been stayed or set aside, Board’s Circular dated 4-9-2013 is of no consequence. Merely because an SLP is proposed to be filed against the said orders of the High Court of Delhi does not in any way eclipse its binding force. Thus, the impugned order suffers from no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtificate. The importers being aggrieved by the allegedly harsh conditions of provisional release filed appeal before Commissioner (Appeals) on the ground that such orders are appealable as held by High Court of Delhi in W.P. No. 1670/2014. 3. The Commissioner (Appeals) vide the impugned order held as under:- 4. On perusal of provisional release order, it is seen that declared value of good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that orders under Section 110A of Customs Act, 1962 are not appealable and that they are filing appeal against the decision of High Court of Delhi. 5. Heard both sides. High Court of Delhi in the case of W.P. No. 1670/2014 has held as under :- Even though the show cause notice has not been concededly issued yet the nature of the orders, passed by the adjudicating authority or the Deputy Com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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