2013 (10) TMI 182

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) JUDGEMENT 1. After hearing for some time, I find that the MISC petition, stay petition and appeal can be taken together for disposal. Accordingly, the matter is proceeded with. 2. Appellant in this case had placed orders for import of scrap steel from Malaysia and paid advance of US$ 10,000. Forty one containers said to contain steel scrap arrived in Tuticorin Port in Jan 2011. At the p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llate Tribunal. -(1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order - (a) a decision or order passed by the Commissioner of Customs as an adjudicating authority; (b) an order passed by the Commissioner (Appeals) under section 128A; (c) an order passed by the Board or the Appellate Commissioner of Customs under Section 128, as it....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at destination; (c) .. 5. He submits that this matter relates to short landing of import goods required to be unloaded at the destination in India and therefore he prays that the appeal should be dismissed for want of jurisdiction. 6. Opposing the prayer, Ld. Advocate for the appellant submits that proceedings for recovery of duty as per section 116 of the Customs Act,1962 has been initia....