https://www.taxtmi.com/caselaws?id=80626 The appeals under Section 129A of the Customs Act, 1962, regarding the maintainability of appeals based on the Collector's actions in accepting invoice prices without issuing formal orders were deemed not maintainable. The Tribunal held that the Collector's signature on a note seeking approval did not constitute a decision or order appealable under Section 129A. Emphasizing the Collector's duty to act judicially and provide importers with an opportunity to explain allegations, the appeals were dismissed as the Collector's actions did not meet the criteria of appealable decisions or orders under the Act. en-us Tue, 24 Apr 1990 00:00:00 +0530 Sat, 18 Jun 2011 11:20:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80626 The appeals under Section 129A of the Customs Act, 1962, regarding the maintainability of appeals based on the Collector's actions in accepting invoice prices without issuing formal orders were deemed not maintainable. The Tribunal held that the Collector's signature on a note seeking approval did not constitute a decision or order appealable under Section 129A. Emphasizing the Collector's duty to act judicially and provide importers with an opportunity to explain allegations, the appeals were dismissed as the Collector's actions did not meet the criteria of appealable decisions or orders under the Act. Case-Laws Customs Tue, 24 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80626