TaxTMI 
TaxTMI 
2009 (9) TMI 812
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.... the records and hearing both sides, we are of the view that the appeal itself requires to be summarily disposed of. Accordingly, we take up the appeal for consideration. 2. This appeal was filed by the department against an order of the Commissioner (Appeals), who allowed an appeal filed the respondent against an intradepartmental correspondence. The main contention of the appellant is that the ....
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....dorsements from Duty Free Import Authorization (DFIAs). According to the learned SDR, an appeal of the party could have been filed only against any adverse decision of the Assistant Commissioner of Customs. There was no such decision in this case and, therefore, no room for filing appeal with the Commissioner (Appeals). The learned Counsel for the respondent submits that they were entitled to the ....
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.... noting made by an Appraising Officer and submitted to the Assistant Commissioner of Customs. This contained a recommendation against deletion of "CVD endorsement" from DFIAs. It was for the Assistant Commissioner of Customs to act upon this recommendation and take a decision, which would have been appealable to the Commissioner (Appeals) under Section 128 of the Customs Act. In this case, before ....