2009 (9) TMI 425

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..... of the Directorate-General of Foreign Trade (DGFT). The main contention raised by the department (appellant) is that the above endorsement is not a ‘decision’ or ‘order’ appealable under Section 128 of the Customs Act. held that- endorsement taken as not binding and customs to independently assess the goods. Commissioner (Appeals) ought to have not entertained appeal based on intradepartmental pr .....

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..... FT). The appellate Commissioner granted the benefit subject to production of indemnity bond by the party. We are told that such bond has been produced. The impugned order was passed in an appeal filed by the party against a certain endorsement stamped on the above DFIA. This endorsement was to the effect that the DFIA holder shall pay CVD on the goods imported by them. The learned Commissioner (Ap .....

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..... is contended that the Commissioner (Appeals) ought not to have entertained the appeal filed by the party against the above endorsement on the DFIA. The learned SDR has reiterated the averments made in the appeal. The learned Counsel for the respondent submits that the endorsement in question would have adversely affected them at the time of imports and therefore it was open to them to file an appe .....

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..... ming to the present dispute, we note that the endorsement in question was made on the original DFIA available in department's file and this fact was never communicated to the respondent by the department. However, it appears, the party managed to obtain a copy of the above document and filed an appeal with the Commissioner (Appeals). The appellate authority entertained that appeal and allowed the .....

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..... th the Bill of Entry. If the decision of that authority goes against the importer, they have the remedy of appeal to the Commissioner (Appeals). In any case, the lower authority ought not to have entertained the appeal filed by the respondent against the intradepartmental proceedings. In this view of the matter, we allow this appeal by setting aside the order of the Commissioner (Appeals). However .....

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