Appeal to Collector

Right of appeal is guaranteed to an aggrieved person against any decision or order passed by Customs officer within 30 & 60 days under the proviso of Ss. 193(1) & 194-A(3) of the Customs Act, 1969

Right of appeal is an inalienable right and cannot be made ineffective/redundant on account of non-deposit of duty or penalty

Collector (Appeals) and Appellate Tribunal are bound to grant opportunity of personal hearing to the parties to the appeal in terms of Ss. 193-A(1) & 194-B(1) of the Customs Act, 1969 and then pass order thereon

Even otherwise, no consequences are flowing in the expression of S. 195-B regarding the fate of appeal, in case of non-deposit of adjudged amount, thus it cannot be taken to mean that non-deposit would automatically mean rejection of appeal in limine.

Fresh order could not be passed in the presence of appealable order even through issuance of show-cause notice under S. 180, Customs Act, 1969 while exercising powers under the provisions of S. 179, Customs Act, 1969.

Collector in the operational part of impugned order, had remanded the matter to the Customs Department/Valuation Department for determination of customs value of the subject goods

Order of the Collector, in circumstances was not in conformity with the provisions enunciated in S.193(3) of the Customs Act, 1969

Directions for referring the matter to the Valuation Department was uncalled for in as much as it was discriminatory as well confiscatory as identical/similar goods had been released by the Collectorate at favourably compatible prices

Action of the Collector was appropriately and patently in derogation of the principles enunciated by relevant statute, case-law by superior courts as well as general principles and canons of natural justice, equity and fairplay

Impugned order was adverse to the vested rights as well as fundamental rights of the appellant and needed redressal/rectification

Issue, in question, was answered in the negative, in circumstances.