1990 (9) TMI 181

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....d the goods and allowed them to be redeemed on payment of a fine of Rs. 80,000/-. 3. They have deposited the amount but were unable to take the goods as being leather goods which were lying since 1987, they had in the meanwhile got spoiled. 4. It was his contention that although it describes itself as an 'interim order' it is virtually a 'final order' which is not sustainable in law and is required to be set aside. 5. In response to a query from the Bench he further stated that no final order has since been passed to their knowledge. The learned SDR stated that this is merely an 'interim order' and therefore does not record in detail any discussion or reason for decision and therefore he has no objection if the matter is remande....

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....ortage found, will be issued subsequently". 9. From the above, it appears that the intention of the Additional Collector was only to pass an ad-interim order and further proceedings and orders in the matter were contemplated. However in the operative portion of the order the learned Additional Collector has confiscated the goods and allowed them to be redeemed on payment of Rs. 80,000/- within two weeks failing which the order of confiscation becomes absolute. 10. With reference to the above factual position when we consider the legal position we find that Section 129A(1) CA62 reads as under :- "129A. Appeals to the Appellate Tribunal. (1)  Any person aggrieved by any of the following orders may appeal to the Appellate Trib....