TMI Blog2023 (3) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... litter - to be classified under chapter sub-heading 8517 79 90 as claimed by the appellant, or to be classified, as proposed by the Department under 8517 62 90 of Customs Tariff Act, 1975 - HELD THAT:- The appellant ought to have filed appeal before the learned Commissioner(Appeals), instead of approaching this Tribunal directly. However, in the interest of justice, we therefore direct the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly hearing of the appeal on the ground that the goods viz. Optical PLC Splitter falling under chapter sub-heading 8517 79 90 as claimed by the appellant, proposed to be classified by the Department under 8517 62 90 of Customs Tariff Act, 1975. Consequently, the goods were seized but on request for provisional release, exorbitant amount of bank guarantee which is five times of the differential du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal should be dismissed. 3. Learned advocate for the appellant submits that in view of the Circular dt. .08/06/2018, as per the financial limit prescribed, the power of adjudication is vested with Commissioner of Customs. However, on a query from the Bench as to who is the adjudicating authority in the present case who fixed the value of the goods as well as bank guarantee amount for provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to approach the learned Commissioner(Appeals), if so advised and the learned Commissioner(Appeals) would consider to condone the delay of the period consumed before this Tribunal in pursuing the remedy, if the appeal before him is filed by the appellant within a reasonable period. Miscellaneous application as well as appeal disposed of accordingly. (Dictated and pronounced in open court) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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