https://www.taxtmi.com/caselaws?id=73740 The Tribunal dismissed the appeals, ruling that the applications filed under Section 129D(4) were not maintainable as the orders were administrative instructions, not adjudicating orders. It emphasized that the Collector's order was not communicated to the respondents, rendering it ineffective. Additionally, the Tribunal deemed the Board's direction to file the applications as beyond its jurisdiction and invalid. en-us Mon, 28 Mar 1988 00:00:00 +0530 Fri, 03 Jun 2011 12:24:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73740 The Tribunal dismissed the appeals, ruling that the applications filed under Section 129D(4) were not maintainable as the orders were administrative instructions, not adjudicating orders. It emphasized that the Collector's order was not communicated to the respondents, rendering it ineffective. Additionally, the Tribunal deemed the Board's direction to file the applications as beyond its jurisdiction and invalid. Case-Laws Customs Mon, 28 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73740