Appeal of order - Whether an order passed by the Commissioner of Customs u/s 110A can be appealed against before the Tribunal - Held that - appeal was not maintainable before the Tribunal against the order u/s 110A of provisional release of goods pending the order of adjudication relying upon Shanti Alloys Pvt. Ltd. v. CC, Bangalore 1999 (8) TMI 467 - CEGAT, MADRAS - The order in respect of provisional release of the goods was an interim order pending order of the adjudicating authority and the appeal was not maintainable before the Tribunal - The judicial proprietary demands that the decisions of the Divisional Bench was to be followed in preference over the decision of the Single Member which was passed without taking into consideration the earlier decision passed by the Division Bench. Any goods, documents or things seized under Section 110, may, pending the order of the adjudicating authority, be released to the owner on taking a bond from him in the proper form with such security and conditions as the adjudicating authority may require - the adjudicating authority can release the goods seized u/s 110A on taking a bond from him in the proper form with such security and conditions - Decided against assesse. .............................. Customs - Case Law
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