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2017 (12) TMI 1460 - BOMBAY HIGH COURT
Jurisdiction - provisional release of the seized vessel - Whether the Tribunal has jurisdiction to entertain an Appeal against a letter allowing provisional release of Vessel “Sagar Fortune” under Section 110A of the Customs Act, 1962?
Held that: - To our mind the communication / letter dated 25th September 2017 is a decision taken by the adjudicating authority and is appealable to the Tribunal under Section 129(1)(a) of the Act - in the cases of Shiv Mahal Textiles [2012 (12) TMI 998 - HIGH COURT OF RAJASTHAN] the Revenue has successfully urged before the Court that an appeal from an order passed under Section 110 A of the Act is available.
Appeal dismissed - decided in favor of respondent-assessee.