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2017 (4) TMI 318 - AT - CustomsWarehoused goods - disposal of warehoused goods at the end of expiry period - Allocation and apportionment of proceeds of sale of imported goods that were warehoused and disposed off in accordance with section 150 of CA, 1962 - Jurisdiction of Commissioner - Held that: - On perusal of the provisions of CA, 1962, we do not find that disposal or apportionment of sale proceeds is the responsibility of a Commissioner. If, in the course of a decision, a matter is referred to the Commissioner for approval, especially when it is not warranted, it cannot be claimed to be a decision which has been taken by the Commissioner in exercise of powers referred to in section 129A(1) of Customs Act, 1962. Because the grievance arise from a decision communicated by the Deputy Commissioner of Customs, without purporting to have originated elsewhere, an appeal lies before Commissioner of Customs (Appeals). We therefore find no infirmity of jurisdiction - without authority to retain balance of sale proceeds, there is grave impropriety in attempting to review a decision taken earlier to settle a portion of the claim preferred by the owner of the tank in which the warehoused goods were stored - appeal dismissed - decided against Revenue.
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