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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Maintainability of appeals under Section 129A of the Customs Act: regulation cannot confer Tribunal jurisdiction; appeal rejected as nonmaintainable.</h1> Appeals from orders issued by an Assistant Commissioner or Deputy Commissioner under the Customs Act must proceed to the Commissioner (Appeals); a ... Maintainability of appeal before the Customs, Excise and Service Tax Appellate Tribunal - Appeals to the Appellate Tribunal under Section 129A of the Customs Act - Appeal against orders of Assistant Commissioner/Deputy Commissioner lies to Commissioner (Appeals) - Regulations cannot override statutory provisions - Condonation of delay application contingent on maintainability of the appeal - HELD THAT:- Perusal of the statutory provision as prescribed under Section 129A of the Customs Act 1962 clearly shows that if the order is passed by the Assistant Commissioner/Deputy Commissioner, appeal against the same would lie to the Commissioner (Appeals) and not to this Tribunal. Further, we find that though the Regulation 14 provides that any person aggrieved by the regulation will file appeal before this Tribunal but these regulations cannot over-ride the statutory provision as prescribed under the Customs Act, 1962 which bars the entertaining of the appeal against the order passed by the Assistant Commissioner/Deputy Commissioner. In view of this statutory bar, as prescribed under Section 129A of the Customs Act, 1962, we are of the considered opinion that the present appeal is not maintainable before this Tribunal and the same is rejected on the ground of maintainability at this stage. Issues: Whether the appeal filed against the Assistant Commissioner's order dated 18.03.2024 is maintainable before the Customs, Excise and Service Tax Appellate Tribunal in view of Section 129A of the Customs Act, 1962 and Regulation 14 of the Sea Cargo Manifest and Transhipment (Amendment) Regulations, 2020.Analysis: The Tribunal examined Section 129A of the Customs Act, 1962 which prescribes the classes of orders that may be appealed to the Appellate Tribunal and specifies that orders passed by an Assistant Commissioner/Deputy Commissioner are to be appealed to the Commissioner (Appeals). Regulation 14 of the Sea Cargo Manifest and Transhipment (Amendment) Regulations, 2020 permitting appeals to the Tribunal was considered but found incapable of overriding the statutory scheme under Section 129A which governs the forum for appeals against orders of the Assistant Commissioner.Conclusion: The appeal is not maintainable before the Appellate Tribunal; the appeal is rejected on the ground of maintainability and the decision is in favour of the Revenue.
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