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TMI Blog2018 (12) TMI 1840X X X X Extracts X X X X X X X X Extracts X X X X ..... nner and procedure for filing of appeal before the Appellate Tribunal. Sub-section (1)(a) in the said section provides that any person aggrieved by a decision or order passed by the Commissioner of Customs as an adjudicating authority, may appeal to the Appellate Tribunal - In the present case, the impugned letter dated 21-3-2018 has been addressed by one officer to the other officer within the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.K. Mohanty, Member (J)]. - Heard both sides and perused the records. 2. The appellant in this case, has assailed the impugned communication dated 21-3-2018 addressed by Shri Sudarshan Meena, Deputy Commissioner of Customs, SIIB (I), JNCH to his counterpart at Group IV, JNCH, Nhava Sheva in context with provisional assessment of goods as per Bill of Entry No. 5399785, dated 28-2-2018. Conten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... approval of Commissioner of Customs, SIIB (I), JNCH. 3. Section 129A of the Customs Act, 1962 provides the manner and procedure for filing of appeal before the Appellate Tribunal. Sub-section (1)(a) in the said section provides that any person aggrieved by a decision or order passed by the Commissioner of Customs as an adjudicating authority, may appeal to the Appellate Tribunal. In the prese ..... X X X X Extracts X X X X X X X X Extracts X X X X
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