2016 (7) TMI 1122

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..... aggrieved with the communication dated 29.04.2015 the Deputy Commissioner (SIIB) ICD Import, Tughlakabad, the appellant has preferred this appeal before the Tribunal. 2.  Heard the Ld. Counsel for both the sides. 3.  On a query from the Bench as to how the appeal was filed against the communication of the Deputy Commissioner before the Tribunal, the Ld. Advocate for appellant submits t .....

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..... s not been rendered in the capacity of adjudicating authority, I am of the considered view that the appeal against the communication dated 29.04.2015 of the Deputy Commissioner is not maintainable before this Tribunal in terms of Section 129 A of the Customs Act, 1962, which specifically provides that appeal can be filed against the decision or order passed by the Commissioner of Customs "as an Ad .....

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