2020 (1) TMI 434

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..... ows 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. - Defect Memo No. 410542019 - Defect Misc .....

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..... ent of shipping bills was communicated to the appellant vide letter dated 13-3-2019 by the Assistant Commissioner of Customs. Since the order passed by the Commissioner is communicated by Assistant Commissioner, the appeal is maintainable to the Tribunal. He drew our attention to the Board s Circular No. 36/2010-Cus., dated 23-9-2010 to argue that Commissioner who has to look into the request for .....

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..... The letter/order also shows that the decision passed by the Commissioner is communicated to the appellant by the Assistant Commissioner. In such circumstances, I am of the view that the order having been passed by the Commissioner rejecting the request for conversion of shipping bills, the appeal is maintainable to the Tribunal. Further, a letter which informs by deciding the rights of an assesse .....

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