TMI Blog2020 (2) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... tioned by the original authority. Proceedings that lie before the original authority can be initiated only under section 28 of Customs Act, 1962 or under section 124 of Customs Act, 1962 neither of these envisages Commissioner of Customs (Appeals) as the proper officer . Consequently, the notice contemplated by proviso to section 128(3) of Customs Act, 1962 is limited to enhancement or reduction, as the case may be, within the confines of the notice that commenced proceedings leading to the appeal. The extent of enhancement or reduction was limited to such as were proposed in the original notice; there is no empowerment in section 128 of Customs Act, 1962 for a new proceedings or cause of action. Such would also not constitute an enha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been taken delivery of after assessment was duly completed and duty liability discharged. It is claimed that the consignment, upon being subject to testing and found to contain sodium chloride , was not in conformity with the sale contract and they had sought relinquishment under section 26A of Customs Act, 1962 which was allowed partly, by the letter referred supra, to the extent of goods being uncleared. Aggrieved by lack of response for relinquishment of the remaining portion, appeal was filed before Commissioner of Customs (Appeals), Mumbai II, Jawaharlal Nehru Customs House, Nhava Sheva who, instead of restricting disposal to the finding for or against the limited grievance thereon, chose to invoke powers under proviso to section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arising in consequence of relinquishment under section 26A of Customs Act, 1962 and for penal action arising from misdeclaration ascertained therefrom. 5. We find that the issue before the first appellate authority in the appeal of the importer was limited to the non-disposal of the claim of appellant, in relation to the goods already cleared, for relinquishment, and refund, under section 26A of Customs Act, 1962. In such a situation, it was not open to the first appellate authority to revisit a decision taken in favour of appellant save on appeal authorised by Commissioner of Customs. That apparently has not occurred yet. Moreover, proviso to section 128(3) of Customs Act, 1962 empowers the issue of show cause notice only for enhanci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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