- (1.) This appeal is against a judgment dated 23-6-1998 passed by the Customs, Excise and gold (Control) Appellate Tribunal, West Regional Bench at Mumbai.
(2.) Facts briefly stated are that the respondent filed a Bill of Entry in respect of ship M. V olinda imported by them for purposes of breaking. The respondent showed the light displacement tonnage (LDT) as 7009 metric tons. This declaration was not accepted by the Superintendent of Customs and Central Excise. The respondent, thus, approached the Assistant collector. The question was how LDT was to be calculated. It appears that between the Assistant Collector and the Collector there was some internal correspondence on this aspect. The Collector took a policy decision on how ldt was to be calculated. The Collector conveyed this decision to the Assistant Collector by his letter dated 25-3-1992. Pursuant thereto the Superintendent of Customs and Central excise passed an order dated 2nd April, 1992 in respect of vessel M. V. "olinda". Of course the order dated 2nd April, 1992 is based on the decision of the Collector. However, the order remains that of the Superintendent of customs and Central Excise.
(3.) The respondent filed an appeal directly before CEGAT. CEGAT has disposed of this appeal by the impugned order. CEGAT negatived a contention that the appeal was not maintainable before them on the basis that the superintendent's order is nothing more than a communication of the order passed by the collector (Appeals). CEGAT held that the appeal was in fact against the Collector's order.;