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 under which the order is passed and/or decision taken. Moreover an appeal from a decision of provisional release under Section 110 A of the Act, would cause no prejudice to the Revenue. The goods which have been seized continue to be seized until the importer satisfies the conditions of provisional release and the adjudication proceeding are not in any manner halted / adjourned, merely because the importer is not satisfied with the terms of provisional release. Therefore we hold that the order/direction given under Section 110 A of the Act is an appeal able order under Section 129A(1) (a) of the Act.

FULL TEXT OF THE HIGH COURT JUDGMENT / ORDER IS AS FOLLOWS:-

1. This appeal under Section 130-A of the Customs Act, 1962 (the Act) takes exception to order dated 31st October 2017 passed by the Customs, Excise & Service Tax Appellate Tribunal, (West Zonal Bench) at Mumbai (Tribunal). The impugned order dated 31st October 2017 of the Tribunal partly allowed the Respondent’s appeal from letter dated 25th September 2017 communicating the decision of the Commissioner of Customs (Import-I) allowing provisional release under Section 110- A of the Act of the imported vessel Sagar Fortune(vessel), subject to certain conditions, pending final adjudication. The vessel had been seized on 21 August 2017 under Section 110 of the Act. The Tribunal after setting aside the letter dated 25 September 2017 restored the issue to the adjudicating authority i.e. Commissioner of Customs(I) to pass a fresh order.

2. The Revenue urges only the following question of law for our consideration:

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