Hon’ble CESTAT, Mumbai has held in the case of Parth Industries vs Commissioner of Customs, Goa, cited in 2012-TIOL-230-CESTAT-MUM, that the Commissioner (Appeals) is not competant to pass interim orders. The appeals are filed before the Commissioner Appeals, under section 128 of the Customs Act, 1962. The procedure to be followed by the Commissioner is envisaged in section 128A (3), according to which he has to pass a just and proper order, confirming, annulling or modifying the order appealed against. He cannot travel beyond the scope of section 128A (3). In the present case, the Commissioner appeals, had allowed the import of consignments of cosmetics and toileteries, on bond and bank guarantee by wolfinace.co.uk, but also transferred the case to call book, only to give effect to the same after a pending decision of similar matter before Mumbai High Court was decided. But, the Hon’ble tribunal has held that the Commissioner appeals cannot pass interim orders.