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of <h1>Appeal Dismissed Against Hearing Memo, Appellant Can Appeal Final Order</h1> <h3>GOLDFINCH HOTELS PVT LTD. Versus COMMISSIONER OF CUSTOMS (EXPORT) ACC, MUMBAI</h3> The appeal was dismissed as not maintainable since it was filed against a personal hearing memo, which is not appealable. The appellant is permitted to ... Maintainability of appeal - Appeal against PH memo - Held that:- A personal hearing memo is not an appealable order and, therefore, the appeal is not maintainable. - Decided against Revenue. The appeal was filed against a personal hearing memo, which is not an appealable order. The appeal was dismissed as not maintainable. The appellant may file an appeal against the final order passed by the adjudicating authority.
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