2000 (4) TMI 364

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.... Since the matter lies on a short compass, the stay application was considered and found that since the goods were still under Customs warehouse, therefore, the stay application is pre-mature at this stage. The Miscellaneous petition for early hearing was considered and since the matter lies on a short compass, the appeal itself was considered at this stage. 3. Learned Senior advocate submits that since the Import & Export Policy provides acceptance of EPCG licence, even after the goods have arrived provided the Custom duty has not been paid and the Customs out of charge has not been given. He submits that these facts of the case fall within the parameters. He also submits that EPCG licence was in fact, produced before the Cust....

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....nd records of the case. At the very outset, we find that as per Section 129A(1) of the Customs Act, 1962, an appeal to this Tribunal lies against "a decision or order passed by the Commissioner of Customs as an adjudicating authority". Thus, it is clear that an appeal to the Tribunal lies only against an order of an executive character or administrative character, but only when it was passed by the learned Commissioner sitting in adjudication proceedings and acting in a quasi-judicial capacity. We find that the letter impugned does not qualify to be regarded as an order in exercise of quasi-judicial functions of the learned Commissioner, inasmuch as there is no mention of any personal hearing having been granted and the assessees having bee....