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    <title>2014 (3) TMI 882 - CESTAT MUMBAI</title>
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    <description>Where a grievance arose from an adjudicating authority&#039;s failure to comply with a direction to pass a speaking order on denial of exemption in bills of entry, the Tribunal held that the proper course was to approach the jurisdictional Executive Commissioner. It found that an appellate forum could not late the functioning of a customs officer within the commissionerate or supervise compliance with its own procedural direction. On that basis, the appeals were held not maintainable and were dismissed.</description>
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      <description>Where a grievance arose from an adjudicating authority&#039;s failure to comply with a direction to pass a speaking order on denial of exemption in bills of entry, the Tribunal held that the proper course was to approach the jurisdictional Executive Commissioner. It found that an appellate forum could not late the functioning of a customs officer within the commissionerate or supervise compliance with its own procedural direction. On that basis, the appeals were held not maintainable and were dismissed.</description>
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