2020 (1) TMI 434

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Respondent. ORDER The above matter has come up for hearing on the defect. The Registry has noted that the appeal is not maintainable against the letter of Assistant Commissioner. 2. The Learned Counsel Shri S. Venkatachalam appeared and argued on behalf of the appellant. He adverted to the impugned order/letter and submitted that the issue is with regard to the request for amendment of s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pon the decision in the case of Commissioner of Customs (Import-I) v. M/s. S.S. Offshore Pvt. Ltd., reported in 2018 (361) E.L.T. 51 (Bom.) to argue that a letter issued deciding the rights of the appellants finally is an appealable order. 3. The Learned Authorised Representative for the Revenue Ms. T. Ushadevi, DC (AR), appeared for the department. 4. On perusal of the impugned letter .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X