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    <title>2014 (8) TMI 245 - CESTAT BANGALORE</title>
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    <description>The Tribunal held that a letter from the Assistant Commissioner of Customs regarding participation in an E-auction did not qualify as an appealable order under the Customs Act. The decision must be made by the Commissioner of Customs in an adjudicating capacity and communicated after due process. The challenge against the decision to auction confiscated goods by the Commissioner was also rejected as it was based on legal provisions and decisions by higher authorities, emphasizing the limitations on challenging such decisions under the Act.</description>
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