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2016 (6) TMI 661 - CESTAT AHMEDABAD

2016 (6) TMI 661 - CESTAT AHMEDABAD - 2016 (344) E.L.T. 1041 (Tri. - Ahmd.) - 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 otherwise, the communication/decision of the Asst. Commissioner, in response to such letter of the Appellant, confer on them the right to file Appeal provided under Section .....

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er Section 129A of the CA,1962 against the letter dated 21.10.2015 addressed by 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 (Appeals). 3. Ld. Advocate Shri R.B. Pardeshi for the appellants submits that the Appellant had written a letter to the Commissioner Customs, however, the decision was comm .....

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