https://www.taxtmi.com/caselaws?id=202732 An appeal under section 128 of the Customs Act lies only against a written order, so an oral instruction of the assessing authority is not appealable and the Commissioner (Appeals) lacked jurisdiction. Re-export of imported goods may nevertheless be available under section 26A where the statute permits it and no offence is alleged against the importer; in that situation, the importer may seek permission by written application before the jurisdictional Commissioner. The appellate order was set aside on the jurisdictional point, while the importer was left free to pursue re-export through the prescribed administrative process. en-us Thu, 02 Dec 2010 00:00:00 +0530 Fri, 07 Jun 2013 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202732 An appeal under section 128 of the Customs Act lies only against a written order, so an oral instruction of the assessing authority is not appealable and the Commissioner (Appeals) lacked jurisdiction. Re-export of imported goods may nevertheless be available under section 26A where the statute permits it and no offence is alleged against the importer; in that situation, the importer may seek permission by written application before the jurisdictional Commissioner. The appellate order was set aside on the jurisdictional point, while the importer was left free to pursue re-export through the prescribed administrative process. Case-Laws Customs Thu, 02 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202732