TMI Blog1986 (8) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... ll Chrome Goat Suede lining finished leather valued at Rs. 1,95,867/- FOB. The exporters have furnished a declaration in the shipping bill that the goods sought to be exported were covered by Item e(2)(ii) of IS: 8170/79 and entitled to be cleared duty free. Government of India, Ministry of Finance, Department of Revenue Notification No. 333-Cus. dated 2.8.1978 as amended by Notification No. 282/85-Cus., dated 30.8.1985 exempts finished leathers of goat, sheep and bovine animals and their young ones, when exported out of India from the whole of duty of customs leviable thereon under the Second Schedule to the Customs Tariff Act, 1975 w.e.f. 1.9.1985 when they satisfy the standards as specified for such finished leathers by the Indian Standa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an opportunity to cross examine the officer who analysed the sample was not given to the appellant with the result, the impugned order is vitiated in law. It was further urged that the goods in question have undergone all the seven processes specified in IS:8170/79 and at any rate, if there is any doubt even among the Customs authorities necessitating them to re-examine the consignments and seek the opinion of an expert, a benefit would arise in the circumstances which should ensure in favour of the appellant. 4. Heard Shri K.K. Bhatia, the learned Senior Departmental Representative. 5. Since the appeal can be disposed of on a question of law, I do not feel called upon to go into various other pleas urged on behalf of the appellant. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 129D(2) of the Act. It was also not disputed by the learned S.D.R. that the let export order originally given in favour of the appellant in respect of the goods in question was in exercise of the powers by a proper officer in terms of Section 51 of the Act. Therefore, the present impugned order which purports to be an order of adjudication is without jurisdiction and is not legally sustainable. Though no authority or case law was cited by either of the parties before me, I would like to refer to some case laws having a bearing on this issue. This question is no longer res Integra and is covered by a Bench ruling of this Tribunal to which I am a party in the case of M/s. Ajay Exports M/s. Tradex India Corporation v. Collector of Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1962. The learned counsel for the appellthe order under Section 47 of the Act permitting clearance can only be reviewed or revised in tants also placed reliance on the unreported judgment of the Madras High Court in Writ Petition Nos. 5296, 5297, 5653 and 5654 of 1979 wherein the question arose as to the let-export order granted by an Assistant Collector is a statutory order which could be revised by the same authorities. It was held that an Assistant Collector giving a let export order cannot revise under law his own statutory order and the same can only be revised or reviewed in accordance with the provisions under the Act by a superior authority. 8. Unfortunately, in the present case, instead of exercising the revisional or rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court :- "Sub-section (1) of Section 2 of the Act defines "adjudicating authority" to mean "any authority competent to pass any order or decision under this act, but does not include the Board, Collector (Appeals) or Appellate Tribunal." Sub-section (33) thereof defines "prohibited goods" to mean "any goods the import or export of which is subject to any prohibition under this Act or any other law for the time being in force but does not include any such goods in respect of which the conditions subject to which the goods are permitted to be imported or exported have been complied with. Sub-section 34 of Section 2 defines "proper officer" in relation to any functions to be performed under this Act to mean "the officer of Customs who i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessed thereon and any charges payable under the Act in respect of the same, the proper officer may make an order permitting clearance of the goods for home consumption. Reference to the above provision of the Act leaves no manner of doubt that the clearance of the goods in the present case, which is admitted by the respondents, was under Section 47 of the Act and the order permitting the clearance of the goods by the proper officer must be presumed to be after due adjudication firstly with regard to the fact whether or not the import of the goods is prohibited by the Act or any other law for the time being in force within the meaning of sub-section (33) of Section 2 ibid and the proper officer was an "adjudicating authority" within the me ..... X X X X Extracts X X X X X X X X Extracts X X X X
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