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2008 (8) TMI 740 - AT - CustomsAppeal to Appellate Tribunal - Appealable order - Section 129A of the Customs Act - Held that: - A careful reading of Section 129A reveals that only a decision or order passed by the Commissioner of Customs as an adjudicating authority is appealable to the Tribunal. Here, the letter of the Additional Commissioner merely conveys a decision of the Commissioner. The Commissioner performs not only the function of adjudication but various other executive functions. In the capacity of the Executive Officer, the Commissioner issues various orders. All these orders are not appealable to the CESTAT in terms of Section 129A of the Customs Act - appeal rejected being not maintainable.
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