2020 (11) TMI 397

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....r or direction in the nature of mandamus to the respondents to pass the "out of charge" order for Home Consumption under Section 47 of the Customs Act, 1962 in respect of the goods under Bill of Entry No. 8913720 dated 23/9/2020; (2) Pass such other orders as this Hon'ble Court may deem fit in the interest of justice and equity. On the other hand, learned counsel for the respondents have filed a reply and have enclosed order dated 8/10/2020 which is in respect of seizure of the goods and the stand of the respondents is that the petitioner is having a remedy u/S. 129A of the Customs Act, 1962 to prefer an appeal. Undisputedly, the adjudicating authority has passed an order u/S. 110A of the Customs Act, 1962. Sec. 110A and Sec. 129A of....

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....ot been unloaded at any such destination if goods unloaded at such destination are short of the quantity required to be unloaded at that destination; (c) payment of drawback as provided in Chapter X, and the rules made thereunder: Provided further that] the Appellate Tribunal may, in its discretion, refuse to admit an appeal in respect of an order referred to in clause (b) or clause (c) or clause (d) where- (i) the value of the goods confiscated without option having been given to the owner of the goods to pay a fine in lieu of confiscation under section 125; or (ii) in any disputed case, other than a case where the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes ....

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....pellate Tribunal or, as the case may be, the Customs and Excise Revenues Appellate Tribunal established under section 3 of the Customs and Excise Revenues Appellate Tribunal Act, 1986, against such order.] (3) Every appeal under this section shall be filed within three months from the date on which the order sought to be appealed against is communicated to the 2 [Commissioner of Customs], or as the case may be, the other party preferring the appeal. (4) On receipt of notice that an appeal has been preferred under this section, the party against whom the appeal has been preferred may, notwithstanding that he may not have appealed against such order or any part thereof, file, within forty-five days of the receipt of the notice, a memora....