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2019 (4) TMI 1870 - AT - CustomsProvisional release of detained goods - whether the Tribunal has jurisdiction to entertain an appeal under Section 129A(1) ibid against a communication allowing provisional release of goods under Section 110A ibid? - HELD THAT:- Since now the appellant themselves have sent the communication to the registry that the appeal has already been dismissed as withdrawn on 10-12-2012, it is clear that the appellant at that time also wanted to withdraw the appeal itself, for whatever reason. We have also gone into the merit of the matter. Since none appeared on behalf of appellant, therefore we ourselves gone through the appeal paper books and after a careful reading of the appeal and of the relevant provision of Customs Act, 1962 viz. Sections 110A and 129A(1) ibid, we are of the considered view that the appeal against the communication dated 6-6-2012 of the Assistant Commissioner is not maintainable before this Tribunal in terms of Section 129A of the Customs Act, 1962, which specifically provides that appeal can be filed against the decision or order passed by the Commissioner of Customs “as an adjudicating authority”. The appeal filed by the appellant before this Tribunal against the communication dated 6-6-2012 is not maintainable and is hereby dismissed.
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