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2015 (2) TMI 27 - DELHI HIGH COURTProvisional clearance of goods - Imposition of conditions for clearance - Held that:- It is evident that an appeal lies in respect of any “decision or order passed under the Customs Act”. The wide nature of the power exercised in the circumstances of the case may be gauged by the fact that the concerned authority was approached under the Customs (Provisional Duty Assessment) Regulations of 2011. Even though the show cause notice has not been concededly issued yet the nature of the orders, passed by the adjudicating authority or the Deputy Commissioner “as in this case” do have consequence. The petitioner urges that these consequences are adverse to it. As such these orders cannot be characterised as merely administrative but made under specific provisions of statutory regulations. They fall within the description of “order or decision” even on the question of the appropriateness of conditions, with respect to provisional clearance and, therefore, this Court is of the opinion that the impugned order is appealable. In view of the fact that the petitioner approached this Court under the mistaken view that an appeal did not apparently lie, this Court is of the opinion that if the concerned appellate authority i.e. appropriate Commissioner (Appeals) is approached within 4 weeks from this day with an appeal the same shall be decided expediently and within six weeks of the decision. - Petition disposed of.
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