https://www.taxtmi.com/caselaws?id=291289 The Appellate Tribunal dismissed the appellant's appeal against a communication for provisional assessment of goods, finding that the communication did not constitute a decision or order by the Commissioner of Customs as required by Section 129A of the Customs Act, 1962. The Tribunal held that since the communication did not meet the criteria of being a decision or order by the Commissioner, the appeal was not maintainable. Consequently, the Tribunal ruled in favor of dismissing the appeal for lack of substance. en-us Mon, 17 Dec 2018 00:00:00 +0530 Thu, 05 Nov 2020 12:20:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291289 The Appellate Tribunal dismissed the appellant's appeal against a communication for provisional assessment of goods, finding that the communication did not constitute a decision or order by the Commissioner of Customs as required by Section 129A of the Customs Act, 1962. The Tribunal held that since the communication did not meet the criteria of being a decision or order by the Commissioner, the appeal was not maintainable. Consequently, the Tribunal ruled in favor of dismissing the appeal for lack of substance. Case-Laws Customs Mon, 17 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291289