Investigation report is not appealable order: CESTAT Chennai

Hyundai Motor India Ltd. Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai held that the Investigation Report is administrative and fact finding in nature as it does not purport to decide the lis or contest between the contending parties by a statutory authority. Thus, investigation report is not appealable order. Facts- The appellants are manufacturers of automobile passenger cars in India. The appellant is one of the 100% wholly owned subsidiary of M/s. Hyundai Motor Company, South Korea. The appellant regularly imports various automobile components, parts, assemblies and sub-assemb...