2014 (1) TMI 1576 - AT - Customs

Maintanability of appeal - Powers conferred under Regulation 21 under CHALR 2004 - Held that - appeal before this Tribunal lies against the decision passed by the Commissioner (General) under Regulation 20 or Regulation 22(7) of CHALR, 2004. Therefore, we hold that this appeal does not lie before us. Accordingly, we dismiss this appeal as not maintainable, with liberty to appellant to take up alternative remedy before appropriate forum - Decided against assessee.

Summary

The Appellate Tribunal CESTAT MUMBAI dismissed the appeal filed by the appellant against the Commissioner of Customs (General), Mumbai's order. The appeal was found not maintainable as it did not fall under the jurisdiction of the Tribunal. The appellant was granted liberty to seek alternative remedy before the appropriate forum.