Shri N.K. Sharma vs Commissioner Of Customs, Kandla

Customs Excise and Service Tax Appellate Tribunal8 April 2015

CitationAppeal No.C/141/2007-DB

Ratio decidendi

The rule this decision rests on

A person may appeal to the Tribunal under Section 129A of the Customs Act, 1962 only if he is aggrieved by the order of the adjudicating authority; where the adjudicating authority has imposed no penalty on the appellant, he is not aggrieved by the order and the appeal is not maintainable.

Written by Miss Lucy from the judgment below, not taken from a headnote.

Judgment

As delivered

In The Customs, Excise & Service Tax Appellate TribunalWest Zonal Bench At Ahmedabad

Appeal No.C/141/2007-DB [Arising out of OIO No.KDL/COMMR/34/2006, dt.04.12.2006, passed by Commissioner of Customs, Kandla]

Shri N.K. Sharma Appellant

Commissioner of Customs, Kandla Respondent

Represented by:

For Appellant: None For Respondent: Shri Alok Srivastava, Authorised Representative

For approval and signature:

Honble Mr. P.K. Das, Member (Judicial) Honble Mr. H.K. Thakur, Member (Technical)

1. Whether Press Reporters may be allowed to see the No 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 Seen the order?

4. Whether order is to be circulated to the Departmental Yes authorities?

CORAM:

HONBLE MR. P.K. DAS, MEMBER (JUDICIAL) HONBLE MR. H.K. THAKUR, MEMBER (TECHNICAL)

Date of Hearing/Decision: 08.04.2015

Order No. A/10302 / 2015, dt.08.04.2015

Per: P.K. Das

1. None appeared on behalf the applicant. On perusal of the records, we find that the notice of hearing was returned with the Postal remarks left.

2. After hearing the learned Authorised Representative for the Revenue and on perusal of the records, we find that the main contention of the learned Authorised Representative is that the Adjudicating authority has not imposed any penalty on the Applicant and therefore, the Applicant cannot be aggrieved with the impugned order. We agree with the submissions of the learned Authorised Representative. We find that the Adjudicating authority has not imposed any penalty on the Applicant. As per Section 129A of Customs Act, 1962, any person aggrieved with the order of the Adjudicating authority may appeal before the Tribunal. In the present case, the Adjudicating authority has not imposed any penalty on the Appellant and therefore, the Applicant cannot be aggrieved with the impugned order.

3. The appeal is dismissed as not maintainable.

(Dictated & Pronounced in Court)

(H.K. Thakur) (P.K. Das) Member (Technical) Member (Judicial)

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