FLENDER LTD. Vs. COMMISSIONER OF CUSTOMS, CALCUTTA

JUDGEMENT

(1.) I find that the impugned order has been passed by the Asstt. Commissioner of Customs, Calcutta. As such the appeal against the said order lies to Commissioner of Customs (Appeals). However, Shri Banerjee, appearing for the appellants explains that they have filed an appeal before the Tribunal inasmuch as the preamble to the said order directed them to file an appeal before the Tribunal. Shri Chattopadhyay submits that the preamble might have been wrongly attached to the said order. Accordingly I observe that the appeal is not maintainable before the Tribunal and Registry is directed to transfer the paper to Commissioner of Customs (Appeals) for action at their end.