1. The present application for early hearing relates to Appeal No. C.662-V/97-Bom. The Appeal has been filed against a communication dated 3-6-1997 form the Commissioner of Customs, Mumbai. The communication is reproduced below : Sub : Import of 150 bales of Acrylic Tow per S.S. Kota Singa - Bill of Entry No. 7967, dated 22-11-1995 B/E Rotation No. 2602, dated 23-10-1995 Line No. 70.
Please refer to your letter dated 20-5-1997 on the above subject. I have gone through the records of the case and find that your client had given tacit consent to the loading when the Bill of entry was assessed on 23-1-1996.
(2) It is also seen that the duty was not paid under protest nor did they ask for an order of assessment at that point of time. It was only after nearly nine months that your client had written a letter dated 11-9-1996 asking for an Assessment Order. By that time the Asstt. Commissioner who passed the order had left this Custom House.
(3) Since much time has elapsed from the date of assessment the case appear to be time barred and therefore/ it may not be legally possible to issue a Speaking order at this juncture.
2. The prayer in the appeal is to set aside this communication and to direct the Commissioner to issue a speaking appealable order.
3. We asked the ld. Advocate to cite the power vested in the Tribunal to entertain such appeals and to issue such directions. As the letter shows, the contents thereof cannot be called as either an order or a decision. Therefore, no appeal would lie against that communication.
The contents of the communication would also indicate that there was no conflict between the importer and the Customs Department when the importer cleared the goods after accepting the addition in the value.
Such adjustments are made during the course of clearance of goods in several cases, where no appealable orders are passed.
3. Apart from our finding that the communication cannot become the basis of an appeal, we also find that the powers vested in us in terms of Rule 41 of the CEGAT (Procedure) Rules, 1982 do not empower us to make such orders. With these observations, we dismiss the appeal filed by the assessee. The present application also stands disposed of.