Maintainability of appeal against failure to pass a speaking order under customs law was rejected by the Tribunal.

Where a grievance arose from an adjudicating authority's failure to comply with a direction to pass a speaking order on denial of exemption in bills of entry, the Tribunal held that the proper course was to approach the jurisdictional Executive Commissioner. It found that an appellate forum could not late the functioning of a customs officer within the commissionerate or supervise compliance with its own procedural direction. On that basis, the appeals were held not maintainable and were dismissed.

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Issues: Whether the appeals were maintainable where the grievance arose from the adjudicating authority's failure to comply with the direction to pass a speaking order under the Customs Act, 1962.

Analysis: The lower appellate authority had directed the appellant to approach the adjudicating authority, who was required to pass a speaking order on the denial of exemption benefit in the bills of entry. The Tribunal held that any failure by the adjudicating authority to follow that direction had to be taken up with the jurisdictional Executive Commissioner, and that the Tribunal, as an appellate forum, had no authority to control the functioning of a customs officer within a commissionerate.

Conclusion: The appeals were held to be not maintainable and were dismissed.

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