2008 (2) TMI 668

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..... the High Court was not carried out by the Commissioner, if that is so, it is open to the appellant to make grievance to that effect in the High Court - appeal dismissed being not maintainable. - C/29/2008 - C/32/2008-(PB) - Dated:- 20-2-2008 - Justice S.N. Jha, Shri M. Veeraiyan, JJ. REPRESENTED BY : Shri T.P.S. Kang, Advocate, for the Appellant. Shri B.K. Singh, DR, for the Responden .....

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..... ng officer. The question is whether the appeal against such order is maintainable under Section 129-A before this Tribunal under the Customs Act. Section 129-A provides for appeal inter alia against a decision or order passed by the Commissioner of Customs as an adjudicating authority . The order envisaged in Section 110-A cannot be treated to be an order in the nature of adjudication. As a matte .....

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