Interlocutory pre-deposit orders are not appealable to the Tribunal; modification must be sought before the issuing authority.

An interlocutory pre-deposit direction under the Customs Act was treated as a non-appealable interim order, so no appeal lay to the Tribunal against it. The Tribunal applied its earlier decisions and held that the proper remedy for an aggrieved party was to seek modification before the Commissioner (Appeals) or the authority that issued the direction. A request to fix the appeal for early hearing was also rejected at that stage, and appellate interference with the pre-deposit order was declined.

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Issues: Whether an appeal lay to the Tribunal against the Commissioner of Customs' interlocutory order directing pre-deposit under Section 129E of the Customs Act, 1962.

Analysis: The impugned order was held to be an interim or interlocutory order and not an appealable order passed under Section 128C of the Customs Act, 1962. The Tribunal followed its earlier decisions to hold that no appeal lies before it against such a pre-deposit direction. The remedy of an aggrieved party was observed to lie in seeking modification before the Commissioner (Appeals), and the prayer for a direction to fix the appeal for early hearing could not be granted at that stage.

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

Final Conclusion: The Tribunal declined appellate interference with the interlocutory pre-deposit order and left the parties to pursue the matter before the Commissioner (Appeals) in accordance with law.

Ratio Decidendi: An interlocutory pre-deposit order is not appealable to the Tribunal, and the proper course is to seek modification before the authority that passed it.

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