1990 (4) TMI 157

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....gs from Romania and Hungary. The Collector in his order No. S/10-181/86 dated 20th March 1987 in the case of bearings imported from Romania, by M/s. Shaheel Enterprises, Bombay, S/10-52/87J dated 20th March 1987, S/10-96/85 dated 20th March 1987, in the case of bearings imported from M/s. Impex Metal by M/s. Lyallpur Machinery imported from Hungary accepted the invoice price based on suppliers prevailing price-list. Following these orders, the Collector accepted the invoice price in the case of imports in 370 cases against which the present appeals are filed. 3. The impugned proceedings are as follows :-"Notes above may please be seen. Dy. Collector's above note makes very clear about the assessment to be followed for the present and ....

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....in the case of 370 imports made from Romania and Hungary by various respondents on the ground that the Collector accepted invoice price in respect of imports made from Romania & Hungary in his order No. S/10-181/86, S/10-53/87. The note also discloses that the said proposal was put up in the context of earlier orders of the Collector in file No. S/5(EEC)585/84-J where on 4th February 87 he remarked: "No refund. Wherever they have paid P.D. they may be adjusted." 5. The Collector simply signed the proposal which means the approval of the proposal. 6. The question, therefore, is whether affixing signature to a note put up to the Collector for approval means 'a decision or order' passed by the Collector of Customs as an adjudicating a....

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....inst such orders - (a) a decision or order passed by the Collector of Customs as an adjudicating authority;" (3) "Every appeal under this section shall be filed within three months from the date on which the order sought to be appealed against is communicated to the Collector of Customs, or as the case may be, the other party preferring the appeal." 8. On perusal of the relevant provisions of the Act it discloses that the definition of the adjudicating authority under Section 2(1) of the Act excludes both, Collector (Appeals) or the Appellate Tribunal from its purview, but it is an authority competent to pass any order or decision. Section 122 is the provision under which the Collector is empowered to adjudicate confiscation and pe....

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....he Act. 11. The Collector in the relevant file merely affixed his signature to the note seeking approval to the Action proposed. Therefore, it cannot be said to be an order passed in the capacity as adjudicating authority. 'Adjudication' means giving or pronouncing a judgment or a decree. It presupposes an existence of 'lis' between the department on the one hand and the importers on the other hand and the determination of the 'lis' by the Collector which requires the Collector to Act judicially. In other words it requires giving an opportunity to the party against whom the accusations are made to explain the same. The Collector has neither given an opportunity to the importers nor determined the 'lis' but simply approved the proposal pu....