Customs appeal jurisdiction: direct appeal against a Superintendent's order lay to the Commissioner (Appeals), not the Tribunal.

An order passed by a Superintendent of Customs and Central Excise was appealable under Section 128 of the Customs Act, 1962 to the Commissioner (Appeals), not directly to the Tribunal. Section 129A did not confer jurisdiction on the Tribunal to entertain a direct appeal against that order, and a prior policy decision by the Collector did not change the character of the Superintendent's order. The direct appeal was therefore not maintainable before the Tribunal, and the order accepting jurisdiction was set aside in favour of the Revenue.

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Issues: Whether the appeal against the Superintendent's order was maintainable before the Tribunal and whether the Tribunal had jurisdiction to entertain it.

Analysis: The order assailed was that of the Superintendent of Customs and Central Excise. An appeal against such an order lay to the Commissioner (Appeals) under Section 128 of the Customs Act, 1962. By virtue of Section 129A of the Customs Act, 1962, the Tribunal had no jurisdiction to entertain a direct appeal against that order. The Collector's prior policy decision did not convert the Superintendent's order into an order passed by the Collector (Appeals).

Conclusion: The appeal before the Tribunal was not maintainable and the impugned order was jurisdiction; it was set aside in favour of the Revenue.

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