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TMI Blog2009 (9) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... . [Order per: P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we are of the view that the appeal itself requires to be summarily disposed off. Accordingly, we take up the appeal for consideration. 2. This appeal was filed by the department against an order passed by the Commissioner (Appeals), whereby the respondent got the benefit of exemption from payment of CVD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion' or 'order' appealable under Section 128 of the Customs Act. It is also submitted that such endorsement is merely an administrative instruction for guidance of assessing officer who shall assess duty as per Customs Tariff Act and exemption Notification at the stage of import. It is further submitted that such endorsement on the DFIA is not binding on the assessing authority. The liability to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he imports made under the DFIA shall be subject to payment of applicable Additional duty of Customs (CVD) vide letter dated 9-6-2008 issued by the Foreign Trade Development Officer. We further note that, in a subsequent letter dated 22-7-2008, issued by the FTDO, the party was informed that the above condition should be treated as deleted in terms of para 4.4.6 of the Foreign Trade Policy. Thus, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the party at the time of assessment of any bill of entry filed by them in respect of goods imported in terms of the DFIA, such assessment would have been appealable and, in such appeal, the assessee would have had the opportunity to challenge the endorsement as well. In the present case, we note that the appellant (department) has noted that the above endorsement is not binding on the assessing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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