2018 (12) TMI 1840

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..... Authorized Representative, for the Respondent. ORDER [Order per : S.K. Mohanty, Member (J)]. - Heard both sides and perused the records. 2. The appellant in this case, has assailed the impugned communication dated 21-3-2018 addressed by Shri Sudarshan Meena, Deputy Commissioner of Customs, SIIB (I), JNCH to his counterpart at Group IV, JNCH, Nhava Sheva in context with provisional assessme .....

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..... Rocks may be done in the same manner. This issues with the approval of Commissioner of Customs, SIIB (I), JNCH." 3. Section 129A of the Customs Act, 1962 provides the manner and procedure for filing of appeal before the Appellate Tribunal. Sub-section (1)(a) in the said section provides that any person aggrieved by a decision or order passed by the Commissioner of Customs as an adjudicati .....

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