2016 (6) TMI 661

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....) and Mr. P.M. Saleem, Member (Technical) For Appellant  (s) : Shri R.B. Pardeshi & Shri N.S. Patel, Advocates For Respondent (s) : Shri J. Nair, Authorised Representative ORDER Heard both sides. 2.  These matters are listed under the  mentioned category by the Registry. 3.  The  Ld. A.R. for the Revenue has pointed out that these appeals have been filed ....

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.... as the functions of the officers are specifically laid-down under the Act and the Rules made there under.  Also, in the said letter, nowhere it is mentioned that the decision was communicated  on the direction of the  Commissioner of Customs.  Therefore, mere addressing a letter to the Commissioner , irrespective of whether the commissioner is the proper officer or otherwise,&....