2014 (6) TMI 579

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..... n 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 .....

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..... ing the appeals. Since we have found after hearing both sides that in any case appeals cannot be considered on the ground of non-maintainability, we consider that the delay can be condoned and the delay is accordingly condoned. 2. 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 .....

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