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M/s NPT Papers Pvt. Ltd. Versus C.C. New Delhi (icd Tkd)

2016 (7) TMI 1122 - CESTAT NEW DELHI

Jurisdiction of tribunal - Provisional release of goods under Section 110A of the Customs Act, 1962 - Commissioner(Appeals) has dismissed the appeal on the ground that the same is not maintainable since the competent authority i.e. the Commissioner o .....

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differential duty, execution of bond and furnishing of bank guarantee has tin fact been taken by the Commissioner of Customs in his administrative capacity. Since such decision of the Commissioner of Customs has not been rendered in the capacity of a .....

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rovides that appeal can be filed against the decision or order passed by the Commissioner of Customs "as an Adjudicating Authority". - the appellant before this Tribunal against the communication dated 29.04.2015 is not maintainable and is thus dismi .....

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ted 29.04.2015 the Deputy Commissioner (SIIB) ICD Import, Tughlakabad, the appellant has preferred this appeal before the Tribunal. 2. Heard the Ld. Counsel for both the sides. 3. On a query from the Bench as to how the appeal was filed against the c .....

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has dismissed the appeal vide order dated 12.10.2015 on the ground that the same is not maintainable since the competent authority i.e. the Commissioner of Customs has conveyed his decision for provisional release of goods under Section 110A of the C .....

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