2009 (9) TMI 775

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....ondent. ORDER This appeal is directed against the letter dated 14-5-2009 which reads as under :   To M/s. S. Kushalchand & Co., Suite No. B-1 & 2, Jay Chambers, Service Road, Opp. Western Express Highway, Vile Parle (East), Mumbai-57 Gentlemen, Sub:- Import of Cocoa Powder for clearance under DFIA...reg. Please refer to your letter dated 6-5-09 & 9-5-09 on ....

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....above said letter under Chapter 1805 denying the benefit to the appellants clearances under DFIA licences. Learned counsel submits that this is an order which is detrimental to the appellants case as if they benefit of DFA licences, as under the DFIA licenses they need not pay any duty.; 3. Learned JDR on the other hand would submit that the letter is not a speaking order by the Commissioner as....