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2015 (9) TMI 1368 - AT - CustomsMaintainability of appeal - Seizure of goods - Section 110(A) - whether the appeal against the order passed by the Commissioner under section 110(A) of the Customs Act 1962 lies before the Tribunal or not - Held that:- From the provisions of Section 110A of the Act it is a clear mandate that under section 110A the decision is to be taken by the Adjudicating Authority for imposing conditions for release of seized goods provisionally. - any person aggrieved by decision or order passed by the Commissioner of Customs as an adjudicating authority may appeal to this Tribunal. Therefore, under section 110A the order of provisional release is being passed by Commissioner Customs as adjudicating authority and aggrieved from the said order appeal can be filed before this Tribunal under section 129 A(1) of the Act. With these observations, we are not in agreement with the decision of the larger bench of this Tribunal in the case of Akanksha Syntax Pvt. Ltd. [2013 (9) TMI 138 - CESTAT MUMBAI] and same is required to be reconsidered by a Larger Bench. Registry is directed to place the records before the Hon'ble President for consideration and to constitute the Larger Bench of this Tribunal to decide subject issue.
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