Custom, Excise & Service Tax Tribunal
M/S. Able Shipping Agencies (India) P. ... vs Commissioner Of Customs (Import) Nhava ... on 31 October, 2014
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI COURT NO. Appeal No. C/88998,88999/2014-Mum. (Arising out of Order-in-Appeal No.2699(Adj(X))/2014 (JNCH)/IMP-2565 dt.10.07..2014 passed by the Commissioner of Customs (Appeals) JNCH, Mumbai-II 10.7.2014 ) For approval and signature: Honble Mr. P.S. Pruthi, Member (Technical) ============================================================
1. Whether Press Reporters may be allowed to see :
the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the :
CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3. Whether Their Lordships wish to see the fair copy :
of the Order?
4. Whether Order is to be circulated to the Departmental :
authorities?
============================================================= M/s. Able Shipping Agencies (India) P. Ltd. :
Appellant Vs. Commissioner of Customs (Import) Nhava Sheva Respondent Shri Ganesh Dashrath Bingi Vs. Commissioner of (Export), Nhava Sheva Appellant :
Appearance Shri Hiranya Pandey for Appellant Shri D.D. Joshi, Superintendent (A.R) for respondent CORAM:
Mr. P.S. Pruthi, Member (Technical) Date of hearing : 31/10/2014 Date of decision : 31/10/2014 ORDER NO.
These two appeals have been filed against the impugned order-in-appeals whereby the Commissioner (Appeals) order for pre-deposit under Section 129 E of the Customs Act, 1962.
2. Heard both sides.
3. I note that an appeal lies to the Tribunal under Section 129A(b) of the Customs Act. The said Section states that appeal shall lie against an order of the Commissioner (Appeals) under Section 128A ibid. In the present cases, the impugned order is not passed under Section 128A of the Act. Therefore, the appeals are not maintainable before this Tribunal.
(Pronounced in Court) (P. S. Pruthi) Member (Technical) Sm ??
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