2016 (6) TMI 661

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..... r , 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 129A of CA,1962. - Appeal dismissed. - C/10282/2016, C/10304/2016 - A/10485-10486/2016 - Dated:- 2-6-2016 - Dr. D.M. Misra, Member (Judicial) and Mr. .....

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..... lant had written a letter to the Commissioner Customs, however, the decision was communicated by the Assistant Commissioner, customs. Hence, the decision be considered as that of Commissioner of Customs. 4. We do not find force in the contention of the ld. Advocate for the appellant inasmuch as the functions of the officers are specifically laid-down under the Act and the Rules made the .....

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