Remission of duty dispute: administrative rejection was not appealable, so the matter was remanded for a fresh hearing.

A communication rejecting remission of duty for goods destroyed in transit was treated as an administrative decision and not as an appealable order. Because the remission request had not been decided after considering all relevant points and without giving the appellant an opportunity of hearing, the matter required fresh consideration. The dispute was therefore remitted to the Commissioner to pass a proper appealable order after hearing the appellant.

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Issues: Whether the communication rejecting remission of duty for goods destroyed in transit was an appealable order and, if not, whether the matter should be remanded for a fresh appealable order after hearing the appellant.

Analysis: The communication was treated as only an administrative decision and not as an appealable order. Since the request for remission had not been decided after considering all relevant points and without affording an opportunity to present the case, the proper course was to remit the matter to the Commissioner for a fresh decision in appealable form.

Conclusion: The matter was remanded to the Commissioner to pass an appealable order after giving the appellant an opportunity of being heard.

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