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2012 (11) TMI 878 - AT - CustomsMaintainability of Appeal u/s 129A of Customs Act – Third Member decision - Provisional release of goods under Section 110A of the Customs Act, 1962 - Release of Seized goods pending Adjudication - held that:- It is only the learned Single Member in the case of Dhananjay Kumar (2008 (2) TMI 348 - CESTAT MUMBAI) held that the appeal is maintainable against the provisional release of the goods under Section 129A of the Customs Act, 1962 whereas the Division Bench of the Tribunal in the case of Shanti Alloys Pvt Ltd (1999 (8) TMI 467 - CEGAT, MADRAS) and in the case of NavShakti Enterprises (2008 (2) TMI 668 - CESTAT, NEW DELHI) held that the order in respect of provisional release of the goods is an interim order pending order of the adjudicating authority and the appeal is not maintainable before the Tribunal. The judicial proprietary demands that the decisions of the Divisional Bench is to be followed in preference over the decision of the Single Member which is passed without taking into consideration the earlier decision passed by the Division Bench. The appeal is not maintainable before the Tribunal against the order under Section 110A of the Customs Act, 1962 of provisional release of goods pending the order of adjudication.
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