https://www.taxtmi.com/caselaws?id=115265 An appeal against a Deputy Commissioner's order was maintainable before the Commissioner (Appeals) because the operative order was appealable in form, even though it was based on an earlier communication declining extension of time for re-export of imported goods. The appellate authority was required to decide the dispute on merits and not refuse jurisdiction merely because the order reflected an underlying administrative communication. The jurisdictional objection was rejected, the impugned order was set aside, and the matter was remanded to the Commissioner (Appeals) for a merits-based determination. en-us Wed, 13 Apr 2005 00:00:00 +0530 Fri, 25 May 2012 12:54:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115265 An appeal against a Deputy Commissioner's order was maintainable before the Commissioner (Appeals) because the operative order was appealable in form, even though it was based on an earlier communication declining extension of time for re-export of imported goods. The appellate authority was required to decide the dispute on merits and not refuse jurisdiction merely because the order reflected an underlying administrative communication. The jurisdictional objection was rejected, the impugned order was set aside, and the matter was remanded to the Commissioner (Appeals) for a merits-based determination. Case-Laws Customs Wed, 13 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115265