BUNUDHAR SAMAL Vs. COMMISSIONER OF CUS. (EXPORT)

JUDGEMENT

(1.) THE appellant filed this appeal along with application against the interim order passed by the Commissioner (Appeals). The appellant filed appeal before the Commissioner (Appeals) under Sec. 128 of the Customs Act along with application for waiver of pre -deposit of penalty. The Commissioner (Appeals) passed an interim order under Section 129E of the Customs Act and directed the applicant to deposit part of the penalty for hearing of the appeal. The appellant challenges this order before this Tribunal. We find that as per the provisions of Section 129A of the Customs Act, the Tribunal has jurisdiction to entertain the appeal against the order passed by the Commissioner of Customs as an adjudicating authority or an order passed by the Commissioner of Customs (Appeals) under Section 128A of the Customs Act. The present order is passed under Section 129E of the Customs Act. Hence as per the provisions of Section 129E, no appeal lies to the Tribunal against such order. The appeal is dismissed as not maintainable. Stay application is also dismissed.