NEWSPRINT TRADING & Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The appeal is against the order of the Commissioner (Appeals) dismissing the appeal field before him.

(2.) This appeal is against various orders of the Asst. Collector of Customs in charge of the Disposal Section of Custom House. The dispute relates to the correctness of the price at which the various consignments of newsprint were sold in the court of auction by the custom house to the appellant. The appellant's contention seems to be that the price at which the goods were sold is incorrect.

(3.) Doubtless, the goods were sold in pursuance of the provisions of Section 48 of the Act. However, the modalities of the transaction sale between the custom house and the buyer are not governed by the provisions of the Customs Act, 1962. They appear to be in the nature of contractual obligation. Therefore we are at a loss to understand how the Collector (Appeals) entertained these appeals at all. Further, the order, which was appealed to the Collector (Appeals) itself pose no grievance to the appellant indicating the price and the quantity.