https://www.taxtmi.com/caselaws?id=82745 Only a decision or order passed by an adjudicating authority in exercise of statutory adjudicatory powers is appealable under Section 129A(1) of the Customs Act. A communication merely refusing to issue a detention certificate was treated as an administrative action consequential to alleged detention of goods, not as an adjudicatory order made under the Act. It therefore did not fall within the class of orders covered by Section 122 and was not appealable before the Tribunal. en-us Tue, 11 Aug 1992 00:00:00 +0530 Thu, 07 Jul 2011 11:06:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82745 Only a decision or order passed by an adjudicating authority in exercise of statutory adjudicatory powers is appealable under Section 129A(1) of the Customs Act. A communication merely refusing to issue a detention certificate was treated as an administrative action consequential to alleged detention of goods, not as an adjudicatory order made under the Act. It therefore did not fall within the class of orders covered by Section 122 and was not appealable before the Tribunal. Case-Laws Customs Tue, 11 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82745