2014 (6) TMI 579 - AT - Customs

Jurisdiction of Tribunal - amendment of shipping bills filed - Held that - According to Section 129A of Customs Act, 1962, any person aggrieved by a decision or an order passed by the Commissioner of Customs as an adjudicating authority, but in this case, the appellants are in appeal against the letters issued by the Deputy/Assistant Commissioner of Customs communicating the decision of the Commissioner not to allow the amendment of shipping bills filed by them. Since the appeals are not against adjudication orders passed by Commissioner as an adjudicating authority, this Tribunal has no jurisdiction to consider these appeals - Decided against assessee.

Summary

The Appellate Tribunal CESTAT Bangalore condoned the delay in filing appeals C/27792/2013 and 27793/2013. The appeals were against letters from Deputy/Assistant Commissioner denying amendment of shipping bills, not adjudication orders by the Commissioner, so the appeals were rejected as non-maintainable.