Tribunal lacks jurisdiction to entertain appeal on provisional release order under Customs Act The Tribunal held that the appeal filed against the communication allowing provisional release of goods was not maintainable under Section 129A(1) of the ...
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Tribunal lacks jurisdiction to entertain appeal on provisional release order under Customs Act
The Tribunal held that the appeal filed against the communication allowing provisional release of goods was not maintainable under Section 129A(1) of the Customs Act, as appeals can only be filed against decisions or orders by the Commissioner of Customs acting as an adjudicating authority. Consequently, the Tribunal dismissed the appeal, affirming that it lacked jurisdiction to entertain an appeal against the provisional release order under Section 110A of the Customs Act, 1962. The judgment was pronounced on 10-4-2019.
Issues: Jurisdiction of Tribunal to entertain an appeal against provisional release order under Section 110A of the Customs Act, 1962.
Analysis: The appeal in question was filed by the appellant against a communication dated 6-6-2012 from the Assistant Commissioner of Customs, permitting provisional release of goods. The adjudicating authority had passed the provisional release order under Section 110A of the Customs Act, 1962. The key issue was whether the Tribunal had the jurisdiction to entertain an appeal under Section 129A(1) of the Customs Act against a communication allowing provisional release of goods under Section 110A.
During the hearing, a letter dated 17-8-2018 was presented, indicating that the appeal had been dismissed as withdrawn on 10-12-2012. The Tribunal reviewed the order dated 10-12-2012, where the appellant's counsel had requested the withdrawal of the appeal, leading to the dismissal of the application as withdrawn. Despite the recording error in the order, it was evident that the appellant intended to withdraw the appeal itself. Upon examining the appeal and relevant provisions of the Customs Act, the Tribunal concluded that the appeal against the communication dated 6-6-2012 was not maintainable under Section 129A(1) of the Act, which specifies that appeals can be filed against decisions or orders by the Commissioner of Customs acting as an adjudicating authority.
Therefore, the Tribunal held that the appeal filed by the appellant against the communication allowing provisional release of goods was not maintainable and subsequently dismissed the appeal. The judgment was pronounced in court on 10-4-2019.
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