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TMI Blog2001 (4) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... d item under Appendix 8 of Import Export Policy. However, the licence was accepted by the Collector of Customs and clearance was allowed. The Central Board of Excise Customs, in exercise of power, conferred under Section 129D of the Customs Act, called for the relevant record and after perusal, passed an order directing the Collector of Customs to make an application to Customs, Excise Gold (Control) Appellate Tribunal under Section 129D of the Customs Act, 1962. 2.When the case was listed before the Division Bench, the importer took a specific plea that order passed under Section 47 of the Customs Act, 1962 is an administrative order and is not passed by Collector as adjudicating authority. Therefore, the Board has no power to review ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder cannot be held to be an adjudication order. Further, the order was never served upon the importer and is only on the note sheet of the file. Therefore, the view taken by the Tribunal in the case of Metro Exporters (P) Ltd. (supra) is proper. He also relied upon the decision of Hon'ble Single Judge in the case of Bengal Tools Ltd. v. Additional D.G.R.I, reported in 1995 (77) E.L.T. 858 (Cal.). 5. Section 47 of the Customs Act, 1962 provides as under : "Where the proper officer is satisfied that any goods entered for home consumption are not prohibited goods and the importer has paid the import duty, if any, assessed thereon and any charges payable under this Act in respect of the same, the proper officer may make an order permitting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 47 of the Act either way has the consequences of conferring or denying the rights to an importer and correspondingly certain rights or obligations vest with the revenue and exercise of power with such consequences has necessarily to be viewed as a quasi-judicial exercise of power and in the absence of any specific provision or power conferred upon such officer to review or alter or cancel the said order, such order cannot be said to be an administrative order. 7.In the present case, the importer filed bill of entry in respect of goods imported and bill of entry was assessed as per the provisions of Section 47 of the Customs Act and the clearance was allowed by the Collector of Customs after satisfying the conditions laid down ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iability is created on the assessee or his rights are affected then in that case it can be said that it would not be effective unless it is communicated or served on the assessee and when the proceedings are dropped, it is not necessary that the order should be communicated and served on the assessee, the assessee could even take a certified copy of the said order and keep it in record. Simly because the order has not been served, it cannot be said that the power could not be exercised by the Commissioner of Wealth-tax under Section 25 of the Wealth-tax Act as it would amount to fraud even by the assessing authority. The Hon'ble High Court, further, held that even order is passed on noting sheet, where the proceedings are dropped amounts to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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