Tribunal jurisdiction over pre-deposit orders under customs law is limited, and such orders are not appealable.

An appeal to the Tribunal does not lie against a Commissioner (Appeals) order passed under Section 129E directing pre-deposit of duty, because Tribunal jurisdiction under Section 129A is confined to decisions or orders passed by the Commissioner (Appeals) acting as an adjudicating authority under Section 128A. An order made only for pre-deposit purposes is outside that appellate scope and is therefore not maintainable before the Tribunal.

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Issues: Whether an appeal lies to the Tribunal against an order passed by the Commissioner (Appeals) under Section 129E of the Customs Act, 1962 directing pre-deposit of duty.

Analysis: The appeal before the Tribunal is confined to decisions or orders passed by the Commissioner (Appeals) as an adjudicating authority under Section 128A of the Customs Act, 1962. The impugned order was made under Section 129E of the Customs Act, 1962 for the purpose of directing pre-deposit, and was not an appealable order within the scope of Section 129A.

Conclusion: The appeal was held to be not maintainable and was dismissed.

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