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    <title>2002 (3) TMI 143 - CEGAT, BANGALORE</title>
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    <description>A communication permitting provisional release of seized goods on specified conditions was treated as a mere letter and not an adjudication order. Because it did not amount to an appealable order, the appellate forum lacked jurisdiction to entertain the challenge, and the appeals were held not maintainable.</description>
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      <link>https://www.taxtmi.com/caselaws?id=51329</link>
      <description>A communication permitting provisional release of seized goods on specified conditions was treated as a mere letter and not an adjudication order. Because it did not amount to an appealable order, the appellate forum lacked jurisdiction to entertain the challenge, and the appeals were held not maintainable.</description>
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