2008 (2) TMI 668

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... [Order per : Justice S.N. Jha, President]. - This Appeal has come up for hearing along with the applications which have been filed for early hearing of the appeal and for stay. After hearing the learned counsel for the appellant and the learned DR for some time, we are of the view that the appeal itself is not maintainable before this Tribunal and, therefore, it is not necessary to pass separa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f fact, as mentioned above, order in regard to the provisional release of goods etc. is to be passed "pending the order of the adjudicating officer" which clearly shows that the order of release or non-release cannot be deemed to be an order in the nature of adjudication. 3. As a matter of fact, we are not sure whether in the instant case the adjudication is to be made by Commissioner himsel....