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TMI Blog2017 (4) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... en by the Commissioner in exercise of powers referred to in section 129A(1) of Customs Act, 1962. Because the grievance arise from a decision communicated by the Deputy Commissioner of Customs, without purporting to have originated elsewhere, an appeal lies before Commissioner of Customs (Appeals). We therefore find no infirmity of jurisdiction - without authority to retain balance of sale proceeds, there is grave impropriety in attempting to review a decision taken earlier to settle a portion of the claim preferred by the owner of the tank in which the warehoused goods were stored - appeal dismissed - decided against Revenue. - C/85213/2016 - A/86510/17/CB - Dated:- 29-3-2017 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il 2012 that the goods had been sold to M/s Pharma Base Laboratories India Pvt Ltd for a sum of ₹ 2,01,58,200. Intimating that claim of ₹ 2,12,74,445 subsists on the goods owing to non-payment of rentals, the direction for handing over of the goods without settling of the claim was contested by M/s Aegis Logistics Ltd. Citing that as per section 150 of Customs Act, 1962, the only charge preceding their claim was the duty liability and the expenses of sale, their claim was sought to be recognised. Acknowledging that their claim would be admitted in accordance with law, it was informed that they should not hinder the delivery of goods to the bona fide buyer. 3. Following this, the order supra accepting claim of ₹ 1,01,91, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter. It is also contended that the impugned order has not gone into the issue of whether M/s Aegis Logistics Ltd is a custodian within the meaning of entitled claimants stipulated in section 150 of Customs Act, 1962. Revenue has also filed a miscellaneous application for taking on record additional documents pertaining to the communication that was impugned before the first appellate authority. 5. We have heard the rival contentions made on behalf of Revenue by Learned Authorised Representative and by Learned Counsel appearing for M/s Aegis Logistics Ltd. Considering the nature of the dispute, we do not find it necessary to produce the various decisions cited on behalf of Revenue. On the other hand, we consider it necessary to recal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s custodian of goods, it is clear that the very same provision does not permit any amount, available after disbursement of the four specified claimants, to be retained by the Central Government. It is not in dispute that expenses of sale, freight and other charges are yet to be met for there is no record or even an assertion to that effect. Even assuming that the owner of the tank is not the custodian approved under the Customs Act, 1962, the amount remaining after deducting of customs duty of ₹ 95,68,727 has to be returned to the owner. 7. The owner has, as per records, not responded to the notices issued for initiating necessary action consequent upon expiry of the warehousing period. The custodian on record, M/s Jupiter Dyechem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reversal having been ordered by a Commissioner and, therefore, outside the ambit of the jurisdiction of the first appellate authority. On perusal of the order impugned before the first appellate authority we find no reference to any approval or order or direction by the Commissioner. The additional documents sought to be introduced on behalf of the appellant by Learned Authorised Representative is intended to evidence the approval of Commissioner of Customs. The issue before us is not one of arbitrating upon whether the apportionment of sale proceeds is the statutory mandate devolving upon a Commissioner of Customs but whether the first appellate authority was within his jurisdiction to entertain an appeal arising out of a grievance caused ..... X X X X Extracts X X X X X X X X Extracts X X X X
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