TaxTMI 
TaxTMI 
2009 (3) TMI 796
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....ds as under : "Sub : Bill of Entry No. 136898 dated 28-9-2005 and submission of PD Bond dated 26-9-2005-reg. Please refer to your letter dated 28-9-2005 on the above noted subject. In this connection, you are hereby informed that all the PD Bonds submitted by you have been cancelled as the goods imported by you are classified under chapter heading 75062000." 3. Learned advocate for the respondent has raised a preliminary objection about the maintainability of the appeal on the ground that communication dated 23-2-06 cannot said to be an order which can be subjected to an appeal before the Tribunal, considering the provisions of law comprised under Section 129A of the Customs Act, 1962. 4. Learned DR su....
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....eding communication dated 23-2-2006. There was no satisfactory answer forthcoming from the department nor any copy of order, if any, could be produced for our perusal. In other words, records do not disclose any order or decision revealing any adjudication by the competent authority under the Act. 7. The right to appeal flows from statutory provisions. Unless a statute specifically provides for appeal, no appeal lies against any order under the statute. The appellate review has to be under the relevant statutory provisions. An appellate remedy is always a statutory creation. In the absence thereof, nobody can file an appeal against any order passed under the statute. Even the scope of appellate remedy depends upon the statutory provis....
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....vered by a Court or a Judge or an order issued by a Government agency after adjudicatory hearing. In short, as the order is a formal expression of the conclusions, arrived at pursuant to the adjudication on a dispute or a point in issue referred to or placed before the authority concerned who is legally empowered to decide such dispute or point. The order, therefore, represents written or oral expression of the opinion formed by such authority as a result of application of mind and thought process undergone in the course of adjudication of the dispute or issue. The communication of such order is a mere intimation of the decision arrived at by the authority and that by itself would not amount to 'an order' within the meaning of such expressi....