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<h1>Customs Department's Appeal Dismissed Due to Lack of Compliance with Section 129(A)(2)</h1> The Department's appeal against an order by the Collector of Customs, Madras was dismissed by the Appellate Tribunal. The Tribunal held that the ... Appeal The Department filed an appeal against an order passed by the Collector of Customs, Madras. The issue was whether the authorization for the appeal was proper under Section 129(A)(2) of the Central Excises and Salt Act. The Appellate Tribunal found that the authorization did not meet the requirements of the law, as the Collector did not clearly indicate that he found the lower authorities' order to be illegal or improper. The appeal by the Department was dismissed.
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