https://www.taxtmi.com/caselaws?id=250295 A communication is appealable before CESTAT only if it reflects a judicial determination by the Commissioner of Customs acting as an adjudicating authority and is communicated to the aggrieved party. On the facts noted, no adjudication order passed by the Commissioner was shown to have been issued or communicated; the impugned letter was merely an administrative communication from the Assistant Commissioner after approval for e-auction. It therefore did not constitute an appealable order under the Customs Act, 1962, and the challenge was held not maintainable before the Tribunal. en-us Thu, 12 Jun 2014 00:00:00 +0530 Fri, 21 Nov 2014 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250295 A communication is appealable before CESTAT only if it reflects a judicial determination by the Commissioner of Customs acting as an adjudicating authority and is communicated to the aggrieved party. On the facts noted, no adjudication order passed by the Commissioner was shown to have been issued or communicated; the impugned letter was merely an administrative communication from the Assistant Commissioner after approval for e-auction. It therefore did not constitute an appealable order under the Customs Act, 1962, and the challenge was held not maintainable before the Tribunal. Case-Laws Customs Thu, 12 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250295