2023 (3) TMI 700 - AT - Customs

Direct appeal to Tribunal bypassing the appellate remedy before Commissioner (Appeals) - provisional release of goods - exorbitant amount of bank guarantee which is five times of the differential duty, is imposed by the adjudicating authority - classification of goods - Optical PLC Splitter - to be classified under chapter sub-heading 8517 79 90 as claimed by the appellant, or to be classified, as proposed by the Department under 8517 62 90 of Customs Tariff Act, 1975 - HELD THAT:- The appellant ought to have filed appeal before the learned Commissioner(Appeals), instead of approaching this Tribunal directly. However, in the interest of justice, we therefore direct the appellant to approach the learned Commissioner(Appeals), if so advised and the learned Commissioner(Appeals) would consider to condone the delay of the period consumed before this Tribunal in pursuing the remedy, if the appeal before him is filed by the appellant within a reasonable period.

Appeal disposed off.