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2016 (7) TMI 1122 - CESTAT NEW DELHI

2016 (7) TMI 1122 - CESTAT NEW DELHI - 2016 (339) E.L.T. 333 (Tri. - Del.) - 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 of Customs has conveyed his decision for provisional release of goods under Section 110A of the Customs Act, 1962. - Held that:- the decision of the Commissioner of Custo .....

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unal in terms of Section 129 A of the Customs Act, 1962, which specifically provides 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 dismissed - C/50255/2016-Cu[SM] - Final Order No. 52450/2016 - Dated:- 13-7-2016 - Mr. S.K. Mohanty, Member (Judicial) Mr. Pradeep Jain (Advocate) for the Appellant Mr. Dharam Si .....

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