TMI Blog2019 (9) TMI 1043X X X X Extracts X X X X X X X X Extracts X X X X ..... d has held that an appeal from communication / order in respect of provisional release of goods is maintainable before the Tribunal. The position is settled that an appeal would be maintainable from a communication or order, whatever be the nomenclature in respect of provisional release of goods before the Appellate Tribunal. Presumably this position of law was not brought to the notice of the Tribunal when it passed the impugned order. In these circumstances, the question of law as framed will have to be answered in favour of the Appellant. Appeal allowed. - CUSTOM APPEAL NO. 32 OF 2019 - - - Dated:- 13-9-2019 - M.S. SANKLECHA NITIN JAMDAR, JJ. Mr. Prakash Shah i/b PDS Legal, for the Appellant. Mr. Prad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed the Bills of Entry and permitted clearance of imported in-shell walnuts. The Commissioner of Customs initiated inquiry on the premise that the Appellant was not entitled to import in-shell walnuts against the Duty Free Import Authorization for export of food items i.e. Assorted Confectionery and Biscuits. Premises of the Appellant were searched. Summons was issued by the Commissioner. The goods belonging to the Appellant were seized. Subsequently by order seizure was lifted by the Respondent/Commissioner of Customs on the condition of the Appellant executing a Bond and furnish a Bank Guarantee with self-renewal clause with further directions to submit an undertaking. The Appellant filed an appeal before the Appellate Tribunal under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or decision passed or communicated under the Customs Act, 1962. Thus, the said communication dated 28.06.2019 of the learned Commissioner of Customs in the present case, cannot be considered as an order or decision for the purpose of sub-section (1) of Section 129A ibid, , for entertaining the appeal by the Tribunal . Thus, the Tribunal opined that the communication dated 28 June 2019 regarding prayer of provisional release is not appealable to the Tribunal under section 129A(1) of the Customs Act, 1962. 6. Mr.Shah, the learned counsel for the Appellant has placed on record decision of this Court in the case of Commissioner of Customs (Import-I) Vs. S.S. Offshore Pvt. Ltd.- 2018 (361) E.L.T 51(Bom.) Similarly, two or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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