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2019 (4) TMI 336 - AT - CustomsAppellate order before Commissioner (appeals) - internal discussions between the officers - Exemption from payment of Additional Customs Duty - importation of goods under these seven DFIA’s - Held that:- It is quite evident that the said endorsement is not a decision in itself which could have been appealed before Commissioner (Appeal). Further from the endorsement it is also not evident that whether the same was ever communicated to the respondent. Such an endorsement by the appraising officer and Assistant Commissioner on any receipt cannot be considered as decision which could have been appealed against before the Commissioner (Appeal). Such an endorsement is nothing but part of internal discussions between the two. Commissioner (Appeal) was clearly in error when he entertained the appeal against the endorsement made on the request letter of the Appellants and passed the impugned order. Such an order cannot be sustained. Matter remanded to original adjudicating authority for consideration of the request letter dated 30th July 2008.
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