TMI Blog2012 (11) TMI 878X X X X Extracts X X X X X X X X Extracts X X X X ..... order in respect of provisional release of the goods is an interim order pending order of the adjudicating authority and the appeal is not maintainable before the Tribunal. The judicial proprietary demands that the decisions of the Divisional Bench is to be followed in preference over the decision of the Single Member which is passed without taking into consideration the earlier decision passed by the Division Bench. The appeal is not maintainable before the Tribunal against the order under Section 110A of the Customs Act, 1962 of provisional release of goods pending the order of adjudication. - C/112/12 - M/931-932/12/CSTB/C-I and A/654-655/12/CSTB/C-I - Dated:- 17-4-2012 - S.S. Kang, J. Ashok Kumar Singh, Adv. for the App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng authority under Section 110A is maintainable, by relying on the decisions in the case of Dhananjay Kumar (supra), Royal Enterprises (supra) and Swiber Offshore (supra). 6) Whether Member (Technical) is correct in holding that the appeal against an order passed under Section 110A is not maintainable, relying on the decision of Navshakti Industries (supra)". 2. The appellant filed this appeal against the order passed by the Commissioner of Customs in respect of provisional release of goods under Section 110A of the Customs Act, 1962. The Revenue raised a preliminary objection regarding maintainability of the appeal against the order of the Commissioner of Customs passed under Section 110A of the Customs Act, 1962. The learned Membe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the "adjudicating authority" as provided under Section 2 (1) of the Customs Act, 1962 which provides "adjudicating authority" means any authority competent to pass any order or decision under this Act...." The submission is that as per the definition of "adjudicating authority" as provided under Section 2 (1) of the Customs Act, 1962, adjudicating authority is to pass any order or decision under the Customs Act, 1962 and the provisional release of the goods is an order passed under the provisions of Section 110A of the Customs Act, 1962. Hence the appeal is maintainable. 7. The appellant relied upon the following decisions: i. Dhananjay Kumar vs. CC (I) Nhava Sheva 2008 (230) ELT 684; ii. Swiber Offshore Construction Pte L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders may appeal to the Appellate Tribunal against such order: i. a decision or order passed by the Commissioner of Customs as an adjudicating authority; ii ........" 12. The appellant relied on the decision of the Single Bench of the Tribunal in the case of Dhananjay Kumar cited supra passed by the learned Single Member whereby it has been held that the appeal against the order passed in respect of provisional release of goods is maintainable before the Tribunal as per the provisions of Section 129A of the Customs Act, 1962. 13. I have gone through the decision of the tribunal in the case of Swiber Offshore Construction Pte Ltd. cited supra relied upon by the applicant. In this case, the issue regarding maintainability of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of seized goods pending order of the adjudicating authority meaning thereby that the order of provisional release is an interim order pending order of the adjudicating authority and the Division Bench of the Tribunal in the case of Shanti Alloys (supra) held that "the Tribunal is a creature of the law viz. Customs Act, 1962. Section 129A (1) thereof clearly lays down the jurisdiction of the Tribunal would only commence when an order by a Commissioner of Customs acting as an adjudicating authority is agitated before it. In this case, the order even of the Commissioner of Customs is only an interim order of provisional assessment and provisional release. Therefore, the appellants have not been able to cross the first bridge of the provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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