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2018 (12) TMI 1840 - AT - CustomsMaintainability of appeal against the impugned letter, which has been addressed by one officer to the other officer within the department - provisional assessment of the goods - HELD THAT:- Section 129A of the Customs Act, 1962 provides the manner and procedure for filing of appeal before the Appellate Tribunal. Sub-section (1)(a) in the said section provides that any person aggrieved by a decision or order passed by the Commissioner of Customs as an adjudicating authority, may appeal to the Appellate Tribunal - In the present case, the impugned letter dated 21-3-2018 has been addressed by one officer to the other officer within the department. Copy of such letter has also not been endorsed to the appellant, enabling it to file appeal before the Tribunal. Further, on perusal of the contents in the said letter, it transpires that the same cannot be considered as a decision or order passed by the Commissioner as an adjudicating authority. The appeal against the said letter dated 21-3-2018 cannot be maintainable before the Tribunal in terms of the mandates provided under Section 129A ibid - appeal dismissed - decided against appellant.
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