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2015 (7) TMI 1091 - AT - CustomsMaintainability - Letter of Assistant Commissioner - Request for cross-examination rejected - No reason for the same communicated - Held that:- the letter dated 2-7-2015 signed and issued by the Assistant Commissioner (Adjudication) cannot be considered as decision or order passed by the Commissioner (Customs), as the Adjudicating Authority. Even assuming that the said communication is to be considered as an appealable order, yet in view of the fact that the Assistant Commissioner has conveyed the decision of the Commissioner (Customs), but appeal against the said communication is premature, in view of the fact that the order of rejection of the request for cross-examination by the Adjudicating Authority has not been passed and communicated to the appellant. Therefore, the letter of Assistant Commissioner (Adjudication) is not maintainable. - Early hearing application dismissed
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