2020 (1) TMI 434 - AT - Customs

Maintainability of appeal - Amendment of shipping bills - order passed by the Commissioner is communicated by Assistant Commissioner - HELD THAT - The Commissioner should look into the request for conversion of shipping bills. The letter/order also shows that the decision passed by the Commissioner is communicated to the appellant by the Assistant Commissioner. The order having been passed by the Commissioner rejecting the request for conversion of shipping bills, the appeal is maintainable to the Tribunal - The defect, therefore, is vacated. Registry is directed to admit and number the appeal.

Summary

Issues Involved:
1. Maintainability of appeal against the letter of Assistant Commissioner regarding the request for amendment of shipping bills.

Analysis:
The issue in this case revolves around the maintainability of an appeal against a letter issued by the Assistant Commissioner regarding the request for amendment of shipping bills. The appellant argued that since the order passed by the Commissioner of Customs was communicated by the Assistant Commissioner, the appeal is maintainable to the Tribunal. The appellant's counsel referred to a Board's Circular to support this argument, emphasizing that the Commissioner is empowered to look into such matters. Additionally, the counsel cited a previous judgment to assert that a letter deciding the rights of the appellants finally constitutes an appealable order.

Upon reviewing the impugned letter and the Board's Circular, it was established that the Commissioner is responsible for considering the request for conversion of shipping bills. The order passed by the Commissioner, which was communicated to the appellant by the Assistant Commissioner, rejected the request for conversion of shipping bills. Consequently, it was concluded that the appeal is indeed maintainable to the Tribunal. The presiding member noted that a letter that decisively determines the rights of an assessee qualifies as an appealable order. As a result, the defect in the appeal was rectified, and the Registry was instructed to admit and number the appeal accordingly.