Appeal jurisdiction issue: CEGAT directs transfer to Commissioner of Customs

The Appellate Tribunal CEGAT, Kolkata held that the appeal was not within their jurisdiction and should have been filed with the Commissioner of Customs (Appeals) instead. The case was directed to be transferred to the appropriate authority.

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The Appellate Tribunal CEGAT, Kolkata found that the appeal was not maintainable before them as it should have been filed with the Commissioner of Customs (Appeals) instead. The registry was directed to transfer the case to the appropriate authority.

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