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2015 (11) TMI 1332 - AT - CustomsMaintainability of appeal - aggrieved by the administrative action of the Ld. Commissioner appointing the officers for inquiry. - Held that:- it is an order for appointment of officers and the appellant cannot be aggrieved by the administrative action of the Ld. Commissioner appointing the officers for inquiry. - under the said provision, a notice shall be issued by Commissioner of Customs. In the present case also it is the notice in terms of Regulation 20(1) was issued and there is no provision under the said Regulation for passing any appealable order. Therefore, the Commissioner strictly following the Regulation 20(1) issued notice dated 24.04.2015 - notice dated 24.04.2015 being a notice for holding an inquiry cannot be appealed against. As regard order dated 24.04.2015 the same is only for the appointment of the Inquiry Officer and Presenting Officer and the same was meant for those officers only. Therefore, the same cannot be treated as the adjudication order and the appeal against which is not maintainable before this Tribunal. Under the CBLR, 2013, appeal can be filed only against the order of suspension or revocation of CBLR in terms of Sec. 146(2)(g) of Customs Act, 1962. Since in the present case, neither any order for suspension or revocation of the License was passed, the present appeal is not maintainable on this count also. We make further clear that the appellant has liberty to file appeal as and when any final order is passed after inquiry, therefore at this stage appeal is not maintainable against a notice for holding the inquiry - Appeal dismissed as not maintainable - Decided against assessee.
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