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Judgment
A. Muhamed Mustaque, J.—The petitioner, challenges an order passed by the Customs, Excise & Service Tax Appellate Tribunal, has approached this Court. Ext. P6 is the order.
The issue is relating to the denial of permission to cross-examine certain witnesses during the course of adjudication proceedings initiated under Section 28 read with Section 124 of the Customs Act.
The petitioner had approached this Court challenging the above order. This Court vide Ext. P4 judgment, directed the petitioner to approach the Tribunal. Thereupon, the petitioner approached the Tribunal.
The Tribunal by impugned order found that the appeal is not maintainable under Section 129A of the Customs Act. It is challenging this order; the petitioner has approached this Court.
Section 129A(1)(a) provides as follows :
"(1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order, -
(a) a decision or order passed by the Commissioner of Customs as an adjudicating authority;"
The above provision would clearly indicate that any order passed by the Principal Commissioner of Customs or Commissioner of Customs as an adjudicating authority, an appeal would lie before the Tribunal.
In that view of the matter, this Court is of the view that the impugned order is liable to be set aside. Accordingly, Ext.P6 order is set aside. The Tribunal is directed to reconsider the matter afresh after giving an opportunity to the petitioner.
In order to enable the petitioner to move for stay before the Tribunal, further proceedings pursuant to Ext. P1 shall be deferred for a period of one month.
The writ petition is disposed of as above.