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2020 (1) TMI 434 - AT - CustomsMaintainability of appeal - Amendment of shipping bills - order passed by the Commissioner is communicated by Assistant Commissioner - HELD THAT:- The Commissioner should look into the request for conversion of shipping bills. The letter/order also shows that the decision passed by the Commissioner is communicated to the appellant by the Assistant Commissioner. The order having been passed by the Commissioner rejecting the request for conversion of shipping bills, the appeal is maintainable to the Tribunal - The defect, therefore, is vacated. Registry is directed to admit and number the appeal.
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