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TMI Blog2023 (10) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... been entrusted with a power to decide or adjudicate, automatically becomes an adjudicating authority. Sub- section 1 of Section 129-A in this regard would clearly mean that an adjudicating authority is one who has passed a decision or an order. They would be an authority competent and thereby would become an adjudicating authority - on an application which stands decided under Section 137 (3), the Chief Commissioner becomes the adjudicating authority or a competent authority under the Act to take a decision on an application bringing him under the purview of an adjudicating authority. No provision under the Act envisages that decision taken under Section 137 (3) or for that matter, a decision taken by the Chief Commissioner would not be an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t petition was dismissed by the Division Bench of this Court holding that the writ petition is not maintainable on the ground that the petitioner has a remedy of appeal available before the Customs, Central Excise and Service Tax Tribunal. And thereafter, there being yet another appeal before the Appellate Tribunal. Later on, the respondent/Union of India themselves filed a review petition before the High Court. The said review petition which was registered as I.A.No.1 of 2018 in the earlier writ petition i.e. W.P.No.8349 of 2017 was dismissed with the following observations: By the afore-mentioned order, on the representation of the learned senior Standing counsel for the Union of India that an appeal lies against the order impugned i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that the matter was one, which could not had been entertained by the Appellate Tribunal, as the order under Section 137 of the Act is not an appealable order. Moreover, the order passed under Section 137 of the Act is also not the one which could be subjected to test under Section 129 of the Act before the Appellate Tribunal. And that the only remedy available to the respondent was that of a writ remedy. 7. According to the learned counsel for the appellant, the Appellate Tribunal has committed an error in law in deriving jurisdiction, when the statute does not provide for the same. Hence, the order is bad in law. It was further contended that the order passed by the Chief Commissioner under Section 137 was not in the capacity of an ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce under this Act which is also an offence under any of the following Acts, namely: (i) the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985) (ii) the Chemical Weapons Convention Act, 2000 (34 of 2000) (iii) the Arms Act, 1959 (54 of 1959) (iv) the Wild Life (Protection) Act, 1972 (53 of 1972) (c) a person involved in smuggling of goods falling under any of the following, namely: (i) goods specified in the list of Special Chemicals, Organisms, Materials, Equipment and Technology in Appendix 3 to Schedule 2 (Export Policy) of ITC (HS) Classification of Export and Import Items of the Foreign Trade Policy, as amended from time to time, issued under section 5 of the Foreign Trade (Development and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority; A plain reading of the aforesaid provision of law, would clearly reflect that an appeal to the Appellate Tribunal would lie at the behest of any aggrieved person being aggrieved by any of the orders as envisaged in sub-clause a to d . Sub-clause a which is relevant for the present matter speaks of the nature of orders. One in the form of a decision and second in the form of an order passed by the Principal Commissioner of Customs or the Commissioner of Customs as an adjudicating authority. So what is relevant to be considered is that an appeal can be filed by any person aggrieved by any decision or an order passed as an adjudicating authority, which could be the Principal Commissioner or the Commissioner. 10. Now what is re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tation. As the section itself begins with any person aggrieved by any of the orders and then clause a of Section 1 says either be it a decision or be it an order passed by the Principal Commissioner of Customs or the Commissioner of Customs as an adjudicating authority. Only because sub-clause a does not reflect the designation of Principal Chief Commissioner, it does not mean an authority would get automatically excluded from the said provision of law. 13. The intention of the law makers while enacting the law or any authorized officer or a competent authority who has been entrusted with a power to decide or adjudicate, automatically becomes an adjudicating authority. Sub- section 1 of Section 129-A in this regard would clearly mean ..... X X X X Extracts X X X X X X X X Extracts X X X X
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