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2019 (9) TMI 1043 - HC - CustomsMaintainability of appeal the CESTAT - release of seized goods - Whether the Appellate Tribunal was right in holding that no appeal under section 129A(1) of the Customs Act, 1962 is maintainable against the order passed by the Commissioner of Customs dated 28 June 2019 against the order /communication rejecting the request of original release of seized goods? HELD THAT:- The Division Bench in the case of THE COMMISSIONER OF CUSTOMS (IMPORT -I) MUMBAI VERSUS S.S. OFFSHORE PVT. LTD. [2017 (12) TMI 1460 - BOMBAY HIGH COURT] has considered the provisions of section 129A(1) of the Act of 1962 and has held that an appeal from communication / order in respect of provisional release of goods is maintainable before the Tribunal. The position is settled that an appeal would be maintainable from a communication or order, whatever be the nomenclature in respect of provisional release of goods before the Appellate Tribunal. Presumably this position of law was not brought to the notice of the Tribunal when it passed the impugned order. In these circumstances, the question of law as framed will have to be answered in favour of the Appellant. Appeal allowed.
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