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<h1>CESTAT Bangalore: Strictures by Customs Commissioner not Appealable</h1> <h3>TRAMSMARINE CORPN. Versus COMMISSIONER OF CUSTOMS, COCHIN</h3> TRAMSMARINE CORPN. Versus COMMISSIONER OF CUSTOMS, COCHIN - 2004 (177) E.L.T. 757 (Tri. - Bang.) The Appellate Tribunal CESTAT, Bangalore dismissed the appeal against strictures passed by the Commissioner of Customs, Cochin, stating that the strictures were administrative in nature and not appealable. The appellants were advised to seek remedy elsewhere.