2009 (9) TMI 775

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....irected against the letter dated 14-5-2009 which reads as under : To M/s. S. Kushalchand & Co., Suite No. B-1 & 2, Jay Chambers, Service Road, Opp. Western Express Highway, Vile Parle (East), Mumbai-57 Gentlemen, Sub:- Import of Cocoa Powder for clearance under DFIA...reg. Please refer to your letter dated 6-5-09 & 9-5-09 on the cited subject. In this regard, it is to inform you that the....

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.... to the appellants case as if they benefit of DFA licences, as under the DFIA licenses they need not pay any duty.; 3. Learned JDR on the other hand would submit that the letter is not a speaking order by the Commissioner as an adjudicating authority and hence no appeal lies before the Tribunal under Provisions of Section 29A of the Customs Act. 4. We have considered the submissions made by both....