https://www.taxtmi.com/caselaws?id=99664 Section 129D(2) review power is limited to records of proceedings in which a subordinate adjudicating authority has passed a decision or order. Normal assessments made on bills of entry do not, by themselves, establish an adjudicating decision or order for that purpose. On the facts stated, the review order did not show that the impugned assessment involved a subordinate adjudicating determination whose legality or propriety could be examined. The appeal filed pursuant to the review order was therefore not maintainable under section 129D(2) of the Customs Act, 1962 and was rejected. en-us Thu, 29 Apr 1999 00:00:00 +0530 Fri, 16 Mar 2012 19:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99664 Section 129D(2) review power is limited to records of proceedings in which a subordinate adjudicating authority has passed a decision or order. Normal assessments made on bills of entry do not, by themselves, establish an adjudicating decision or order for that purpose. On the facts stated, the review order did not show that the impugned assessment involved a subordinate adjudicating determination whose legality or propriety could be examined. The appeal filed pursuant to the review order was therefore not maintainable under section 129D(2) of the Customs Act, 1962 and was rejected. Case-Laws Customs Thu, 29 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99664