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M/s. Bhatia Global Trading Limited and M/s. Asian Natural Resources India Limited Versus Commissioner of Customs (Preventive) , Jamnagar

2016 (6) TMI 661 - CESTAT AHMEDABAD

Appeal against the letter dated 21.10.2015 addressed by the Assistant Commissioner (RRA), Customs - proper appellate forum - Held that:- mere addressing a letter to the Commissioner , irrespective of whether the commissioner is the proper officer or .....

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0486/2016 - Dated:- 2-6-2016 - Dr. D.M. Misra, Member (Judicial) and Mr. P.M. Saleem, Member (Technical) For Appellant (s) : Shri R.B. Pardeshi & Shri N.S. Patel, Advocates For Respondent (s) : Shri J. Nair, Authorised Representative ORDER Heard .....

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y the Assistant Commissioner (RRA), Customs. It is his contention that the appeals are not maintainable before this Tribunal inasmuch as the proper forum to file the Appeal against the decision/order of the Assistant Commissioner is the Commissioner .....

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