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2016 (7) TMI 1122 - AT - CustomsJurisdiction of tribunal - Provisional release of goods under Section 110A of the Customs Act, 1962 - Commissioner(Appeals) has dismissed the appeal on the ground that the same is not maintainable since the competent authority i.e. the Commissioner of Customs has conveyed his decision for provisional release of goods under Section 110A of the Customs Act, 1962. Held that:- the decision of the Commissioner of Customs conveyed by the Deputy Commissioner (SIIB) regarding payment of estimated differential duty, execution of bond and furnishing of bank guarantee has tin fact been taken by the Commissioner of Customs in his administrative capacity. Since such decision of the Commissioner of Customs has not been rendered in the capacity of adjudicating authority, I am of the considered view that the appeal against the communication dated 29.04.2015 of the Deputy Commissioner is not maintainable before this Tribunal in terms of Section 129 A 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 appellant before this Tribunal against the communication dated 29.04.2015 is not maintainable and is thus dismissed
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