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2017 (4) TMI 484 - AT - Customs100% EOU - Extension of warehouse period - permission to re-export the goods - The grievance of the appellant is that such decision was communicated to them without giving any reasons thereof and without giving opportunity to be heard in person or through written representation - whether present appeal is maintainable in terms of Section 129A of the CA, 1962? - Held that: - This Tribunal is a creature of statute and has therefore to act clearly within its bounds. Hence an appeal against the impugned letter that is not recognized vide the provisions of Section 129A ibid cannot be entertained by this Tribunal - appeal dismissed being not maintainable.
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