Skip to content


Collector of Customs and Central Vs. Gobind Prasad Ruia and ors. - Court Judgment

LegalCrystal Citation
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided On
Reported in(1987)(31)ELT723Tri(Kol.)kata
AppellantCollector of Customs and Central
RespondentGobind Prasad Ruia and ors.
Excerpt:
.....order is appellable. moreover, subsection (2) of section 129a authorises the collector to file appeal/appeals where the order has been passed by the appellate collector of customs under section 128 (old) and collector (appeals) under section 128a. had there been any intention of the legislature to vest a right with the collector to file an appeal against an order passed by a higher authority than him, a specific provision would have been incorporated in this section. the collector cannot be treated as an aggrieved person in the absence of any such provision. in our opinion, any person aggrieved refers only to assessee and other persons other than revenue in such cases. we are in full agreement with the judgment of the west regional bench, bombay in the case of collector of customs.....
Judgment:
1. The Collector of Central Excise and Customs, West Bengal, Calcutta has filed an appeal being aggrieved from Order-in-Revision No. 98A dated 10th July, 1980 passed by the Special Secretary to the Government of India, Ministry of Finance, Department of Revenue, New Delhi. The said appeal was presented in the Registry on the 15th June, 1983. In column No. 3 of the memorandum of appeal viz. Form No. CA 3, the appellant has mentioned the date of the communication of the order appealed against as the 10th July, 1980.

2. Shri A.K. Chatterjee, the learned Junior Departmental Representative has appeared on behalf of the appellant and Shri S.K. Bagaria, Advocate has appeared on behalf of the Respondent. It was brought to the notice of the learned J.D.R. that the appeal is hopelessly hit by limitation and no prayer for condonation of delay has been made and this appeal is liable to be dismissed being hit by limitation.

3. In reply, Shri A.K. Chatterjee, the learned J.D.R. has conceded that the appeal is badly hit by limitation and there is no prayer for condonation of delay too and submitted that he has got no objection if the appeal is dismissed.

4. Accordingly, the appeal filed by the revenue is dismissed. Before we part With this appeal, we would like to observe that revenue had no locus standi to file this appeal. The memorandum of appeal is accompanied with a letter of authorisation written by Collector of Central Excise & Customs, West Bengal, Calcutta. The same is reproduced as under : "I have examined the order-in-appeal No. 98A of 1980 dated 10.7.1980 passed by the Government of India, New Delhi in the appeal filed by Shri Govinda Prasad Ruia under Section 129A(2) of the Customs Act, 1962 as amended and I am of the opinion that the order-in appeal is not legal or proper for the reasons stated in the appeal.

I, therefore, authorise 'Sri J. Majumdar', Assistant Collector Customs & Central Excise, Tribunal & Review, West Bengal Collectorate, Calcutta to file the appeal before the Appellate Tribunal, Calcutta Bench against the aforesaid order-in-appeal on my behalf.

As per this letter of authorisation, the learned Collector of Central Excise & Customs, West Bengal, Calcutta has filed this appeal by virtue of provisions of Sub-section 2 of Section 129A of the Customs Act, 1962. Sub-section 2 of Section 129A is reproduced as under : "129-A(2). The Collector of Customs may, if he is of opinion that an order passed by the Appellate Collector of Customs under Section 128, as it stood immediately before the appointed day, or the Collector (Appeals) under Section 128-A, is not legal or proper, direct the proper officer to appeal on his behalf to the Appellate Tribunal against such order." A simple reading of Sub-section 2 of Section 129A of the Customs Act, 1962 shows that the Collector of Customs can file appeal only against the order passed by the Appellate Collector of Customs under Section 128 (old) or Collector (Appeals) under Section 128A whereas in the instant case, the learned Collector has come in appeal against an order passed by the Special Secretary to the Government of India, Ministry of Finance, Department of Revenue, New Delhi. This is an order under Section 131 as it stood immediately before the appointed date i.e. 11th October, 1982. Before the coming into existence of the Tribunal, the order was passed by the Government of India as revisional authority and after the coming into existence of the Tribunal, all pending revision applications were transferred to the Tribunal under Section 131B of the Customs Act, 1962. All appeals are filed to the Appellate Tribunal under Sub-section (1) of Section 129A of the Customs Act, 1962.

Sub-section (1) of Section 129A is reproduced as under :- "129-A(1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such orders - (a) a decision or order passed by the Collector of Customs as an adjudicating authority; ' (c) an order passed by the Board or the Appellate Collector of Customs under Section 128, as it stood immediately before the appointed day; (d) an order passed by the Board or the Collector of Customs, either before or after the appointed day, under Section 130 as it stood immediately before that day : Provided that the Appellate Tribunal may in its discretion, refuse to admit an appeal in respect of an order referred to in Cl. (b) or Cl.(c)or Cl. (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 of assessment is in issue or is one of the points in issue, the difference in duty involved or the duty involved; or (iii) the amount of fine or penalty determined by such order, does not exceed ten thousand rupees." A simple reading of Sub-section (1) of Section 129-A shows that any aggrieved person can file an appeal to the Tribunal in the following cases: (a) a decision or order passed by the Collector of Customs as an adjudicating authority; (c) an order passed by the Board or the Appellate Collector of Customs under Section 128 as it stood immediately before the appointed day; (d) an order passed by the Board or the Collector of Customs either before or after the appointed day, under Section 130, as it stood immediately before that day.

The instant order-in-appeal was passed by the Special Secretary, who was performing the role of the Tribunal in its revisionary capacity in view of Hon'ble Supreme Court's judgment in the case of Indo-China Steel Navigation Co. Ltd. v. Jasjit Singh, Addl. Collector of Customs Calcutta reported in 1983 ELT 1392. Sub-clauses (a), (b), (c) and (d) of Sub-section (1) of Section 129A of the Customs Act, 1962 do not contemplate any situation where this order is appellable. Moreover, subsection (2) of Section 129A authorises the Collector to file appeal/appeals where the order has been passed by the Appellate Collector of Customs under Section 128 (old) and Collector (Appeals) under Section 128A. Had there been any intention of the legislature to vest a right with the Collector to file an appeal against an order passed by a higher authority than him, a specific provision would have been incorporated in this section. The Collector cannot be treated as an aggrieved person in the absence of any such provision. In our opinion, any person aggrieved refers only to assessee and other persons other than revenue in such cases. We are in full agreement with the judgment of the West Regional Bench, Bombay in the case of Collector of Customs & Central Excise, Ahmedabad v. Narendra P. Umrao reported in 1984 (15) ELT 2Z5 (Tribunal). In view of the above discussion, the appeal filed by the revenue is dismissed.


Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //