2009 (9) TMI 802

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....uarely falls under the scope of Section 110-A of the Customs Act, 1962. According to him, the term 'adjudicating authority' is defined by Section 2(1) of Customs Act, 1962. If the authority so designated by law has passed an order under Section 110-A of Customs Act, 1962 that is a quasi-judicial order passed by a quasi-judicial authority. Whether that is an order or decision in whatever manner that is called, the appellant cannot be made remediless against that order when such an order touches his right. He fairly agrees that Section 129-A of the Customs Act, 1962 does not expressly provide remedy for orders under Section 110-A of Customs Act, 1962 to be appealable orders. 2. Learned Counsel further submits that Section 110-A of Customs Ac....

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....ording to Revenue, the order appearing at page 20 passed on 19th August, 2009 by the Joint Commissioner (Adju.) is not an appealable order. 5. We have heard both sides for long time and perused the impugned order. Perusal of page 21 clearly shows that the adjudication is pending before the authority. When the adjudication is pending, the authority in quasi-judicial capacity has passed the impugned order as an interim measure in exercise of power conferred under Section 110 of Customs Act, 1962. Prima facie, we observe that the appellant cannot be made remediless. When this is the position of law, only question that comes for consideration is as to the forum where the appellant may seek proper relief since adjudication has not yet been made....