the appellants was directed to submit the acknowledged copy of the appeal memorandum(s), in support of proof of filing of those appeals [remaining thirty-eight (38) in numbers] before the office of the Commissioner (Appeals). When the matter was called out today for ascertaining the fact regarding the numbers of appeals filed before the first appellate authority, he has not submitted any documents to substantiate such claim that in respect of the remaining thirty-eight (38) numbers of assessed B/Es, the appellants had in fact filed the appeals before the Commissioner (Appeals). It is an admitted fact on record that against the B/Es Nos. 6094046 dated 16.12.2019, 8879342 dated 19.09.2020 and 9042360 dated 03.10.2020, the appellants had preferred appeals before the Commissioner (Appeals), which were disposed of vide the common impugned order dated 17.08.2022. There is no whisper in the impugned order in context with filing of any other appeals against those 38 nos. of assessed B/Es before the first appellate authority, as required under the statute. Insofar as filing of appeal before the Appellate Tribunal is concerned, sub-section (1) of Section 129A of the Customs Act, 1962 provides the details of orders of the lower authorities, which can be appealed against before the Tribunal. In clause (b) of the said sub-section (1) ibid , it has been provided that an order passed by the Commissioner (Appeals) under Section 128A ibid can be appealed against before the Tribunal. Since the Commissioner (Appeals) in the present case, has passed the impugned order in disposing of only 3 numbers of assessed Bills of Entry, the remaining appeals (38 in numbers), as claimed by the appellants of having been filed before the office of the Commissioner (Appeals), cannot be entertained by the Tribunal, inasmuch as, the impugned order has not considered any such appeal(s) being filed by the appellants and that the appellants failed to prove any documentary evidence to show that in fact, they had filed the appeals before the Commissioner (Appeals) with regard to those 38 assessed B/Es. In view of the fact that no orders were passed by the learned Commissioner (Appeals) under Section 128A ibid in disposing of 38 assessed B/Es, we are of the considered view that the 38 appeals filed by the appellants before the Tribunal (other than Appeal Nos. C/87546/2022, C/87558/2022 and C/87568/2022) are not maintainable for a decision on merits.
