Order passed U/s. 110 A of Customs Act, 1962 is an appealable order

Commissioner of Customs Vs S.S. Offshore Pvt. Ltd. (Bombay High Court)  A right of an appeal has to be bestowed by a statute and no person can claim it as of a right, de hors the statute. However having found that there is a right of appeal conferred from the orders of the Commissioner of Customs in terms of Section 129A (1) (a) of the Act, it must be construed liberally (see CIT vs. Ashoka Engineering 194 ITR 645). This is particularly so as sub clause (a) unlike other sub clauses to subsection 1 of Section 129A of the Act does not restrict the right of appeal to the sections of the Act unde...