simple makefile but getting nothing to be done

[atapi103]

Im realy new to Makefiles and am trying to make one after reading
several tutorials on the topic.  I am haveing a problem with the error
"nothing to be done for all".  I cannot see why I am getting this
error.  I have renamed the object file in question so that it is not
found and thus make should try to build it.  Can somebody see where I
made my mistake?

$AR = ar
$CPP = g++
$CFLAGS = -c
$CXXINCS = -I"$(MINGW)/include"
-I"$(MINGW)/lib/gcc/mingw32/$(GCC_VERSION)/include"
-I"$(MINGW)/include/c++/$(GCC_VERSION)"
-I"$(MINGW)/include/c++/$(GCC_VERSION)/mingw32"
-I"$(MINGW)/include/c++/$(GCC_VERSION)/backward"

$BIN = LibKomodia.a
$OBJS = obj/KomodiaTCPIPLib/AsyncSocket.o

all: $(BIN)

$(BIN): $(OBJS)
        $(AR) -rc $(BIN) $(OBJS)
        ranlib $(BIN)

obj/KomodiaTCPIPLib/AsyncSocket.o: ../src/KomodiaTCPIPLib.cpp
        @echo Test
        $(CPP) $(CFLAGS) ../src/KomodiaTCPIPLib.cpp