Customs appealability and re-export relief: oral instructions are not appealable, but re-export may be considered under the statute.

An appeal under section 128 of the Customs Act lies only against a written order, so an oral instruction of the assessing authority is not appealable and the Commissioner (Appeals) lacked jurisdiction. Re-export of imported goods may nevertheless be available under section 26A where the statute permits it and no offence is alleged against the importer; in that situation, the importer may seek permission by written application before the jurisdictional Commissioner. The appellate order was set aside on the jurisdictional point, while the importer was left free to pursue re-export through the prescribed administrative process.

---

---

Issues: (i) whether an appeal under section 128 of the Customs Act lay against an oral instruction of the assessing authority; (ii) whether re-export of the imported goods could be permitted and directed to be considered on the facts of the case.

Issue (i): whether an appeal under section 128 of the Customs Act lay against an oral instruction of the assessing authority.

Analysis: Section 128 contemplates an appeal only against an order that is in writing. An oral instruction does not constitute an appealable order. The importer could have asked for a written order and, after the final assessment was viewed in the EDI system, could have appealed against that assessment, but no such course was adopted.

Conclusion: The appeal before the Commissioner (Appeals) was not maintainable under section 128 of the Customs Act.

Issue (ii): whether re-export of the imported goods could be permitted and directed to be considered on the facts of the case.

Analysis: The Tribunal noted that section 26A permits re-export in specified situations and that no offence was alleged against the importer in relation to the goods. In those circumstances, re-export was treated as legally permissible, and the importer was held entitled to seek permission by written application before the jurisdictional Commissioner.

Conclusion: Re-export was found permissible in law and the departmental authorities were directed to consider the importer's written request without delay.

Final Conclusion: The appellate order was set aside on the jurisdictional issue, while the importer was left at liberty to pursue re-export through the prescribed administrative route.

Ratio Decidendi: An appeal under section 128 of the Customs Act lies only against a written order, and where no offence is attributable to the importer, re-export of the goods may be considered under the statutory framework governing such relief.

---