9911796707
TMI Blog2020 (2) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Representative for the Respondent ORDER PER: SANJIV SRIVASTAVA The appellant has filed this appeal against the letter dated 25.11.2019 of the Deputy Commissioner of Customs, Nhava- Sheva. The text of the letter is reproduced as follows: "F No S/26-Misc-601/2019-20 Gr III JNCH Date: 25.11.2019 To, M/s Kamal Enterprises Bagga Singh & Sons Complex, Gt Road, Vishwakarma Chowk Ludhi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rized Representative for the Revenue. 3. The learned Advocate arguing for the appellant submitted that: * The appellant herein is importer of the goods by holding out. His statement has also been recorded by the Customs Officers during the course of investigation; * This appeal has been filed by him against the order of the provisional release of the sized goods communicated to the importer b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disposed of expeditiously; 4. The learned AR arguing for the Revenue submitted that: * the appeal in first place in not maintainable as the appellant Shri Amit Sareen is not the importer nor the a concerned person to whom this letter permitting provisional released has been issued Thus he cannot be the aggrieved person who can file the appeal under Section 129 B of the Customs Act * in term ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant have done so. Once such a request has been made the adjudicating authority should consider such request and dispose of the same. 6. We also find that CBEC vide Circular dated 35/2017-Cus., dated 16.08.2017 issued "Guidelines for provisional release of seized imported goods pending adjudication under Section 110A of the Customs Act, 1962 -reg". These also should be taken into account by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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