NARAYAN CHANDRA KAR Vs. COMMISSIONER OF CUSTOMS, SHILLONG

JUDGEMENT

(1.) THE application for condonation of delay of three days in filing the above appeal is allowed in view of the explanation set out in the application, namely that the last date for filing the appeal was 1 -2 -2004 and that was Sunday. On 2 -2 -2004 being Monday, it was a Muslim Holiday being Id; and on 3 -2 -2004 being Wednesday, the entire State was paralysed due to State -wide strike.

(2.) TAKING up the appeal itself, for hearing at the request of the learned SDR, we are of the view that the appeal is not maintainable, as the Order against which the appeal has been filed, is not an order -in -adjudication. We find that it is only a communication of the decision of the Commissioner showing the approval of the transaction value of Stone Chips proposed to be imported by the appellants herein at US $ 23.00 M.T. The appeal is accordingly rejected as not maintainable.