https://www.taxtmi.com/caselaws?id=248675 The delay in filing the appeals was condoned because the appellants reasonably awaited a speaking order from the Commissioner after the refusal to amend the shipping bills had been communicated. However, an appeal under Section 129A of the Customs Act, 1962 lies only against a decision or order passed by the Commissioner of Customs as adjudicating authority. Letters issued by the Deputy or Assistant Commissioner merely conveying that decision were not appealable orders, so the Tribunal held that it had no jurisdiction and rejected both appeals as not maintainable. en-us Wed, 02 Apr 2014 00:00:00 +0530 Fri, 20 Jun 2014 14:26:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248675 The delay in filing the appeals was condoned because the appellants reasonably awaited a speaking order from the Commissioner after the refusal to amend the shipping bills had been communicated. However, an appeal under Section 129A of the Customs Act, 1962 lies only against a decision or order passed by the Commissioner of Customs as adjudicating authority. Letters issued by the Deputy or Assistant Commissioner merely conveying that decision were not appealable orders, so the Tribunal held that it had no jurisdiction and rejected both appeals as not maintainable. Case-Laws Customs Wed, 02 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248675