2008 (7) TMI 780

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. 2. The appellant filed this appeal against the order passed by Commissioner of Customs on the request for re-export of consignment. The appellant is an exporter of the goods in question to India. The goods were consigned to M/s. Manhar Trading Co. However, nobody filed Bill of Entry in respect of the goods .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ding Co. M/s. Manhar Trading Co. filed Bill of Entry declaring the value of the goods which was found to be mis-declared. On examination, it was found that there are excess (undeclared) goods worth Rs. 1.66 Crores and the same were seized by the Custom authorities and investigation is going on in respect of earlier import and in respect of the present import regarding actual transaction value and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... present consignment. As there is no final decision or order passed by the Commissioner of Customs as adjudicating authority, therefore, we find merit in the contention of the Revenue that the present order is an interim order and appeal under Section 129A of Customs Act is not maintainable. The appeal is dismissed as non-maintainable. (Dictated & pronounced in open Court)
Case laws, Decision .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X