2016 (7) TMI 1122

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..... conveyed his decision for provisional release of goods under Section 110A of the Customs Act, 1962. Held that:- the decision of the Commissioner of Customs conveyed by the Deputy Commissioner (SIIB) regarding payment of estimated differential duty, execution of bond and furnishing of bank guarantee has tin fact been taken by the Commissioner of Customs in his administrative capacity. Since su .....

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..... ORDER Feeling aggrieved with the communication dated 29.04.2015 the Deputy Commissioner (SIIB) ICD Import, Tughlakabad, the appellant has preferred this appeal before the Tribunal. 2. Heard the Ld. Counsel for both the sides. 3. On a query from the Bench as to how the appeal was filed against the communication of the Deputy Commissioner before the Tribunal, the Ld. Advocate for a .....

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..... r of Customs has not been rendered in the capacity of adjudicating authority, I am of the considered view that the appeal against the communication dated 29.04.2015 of the Deputy Commissioner is not maintainable before this Tribunal in terms of Section 129 A of the Customs Act, 1962, which specifically provides that appeal can be filed against the decision or order passed by the Commissioner of Cu .....

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