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    <title>1990 (9) TMI 169 - CEGAT, BOMBAY</title>
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    <description>The Appellate Tribunal CEGAT, Bombay held that the appeal filed by the Asstt. Director, Revenue Intelligence under Sec. 129A of the Customs Act was not maintainable. The Tribunal emphasized that officers should not file appeals solely based on revenue interests, as provisions under Sec. 129D exist for safeguarding revenue concerns. Allowing officers to appeal based on revenue considerations could lead to indiscipline. The Tribunal dismissed the appeal, stressing the importance of following proper procedures and seeking authorization from the Board for appeals related to revenue interests. The stay application was also ruled out due to the appeal&#039;s dismissal.</description>
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    <pubDate>Mon, 10 Sep 1990 00:00:00 +0530</pubDate>
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      <title>1990 (9) TMI 169 - CEGAT, BOMBAY</title>
      <link>https://www.taxtmi.com/caselaws?id=80848</link>
      <description>The Appellate Tribunal CEGAT, Bombay held that the appeal filed by the Asstt. Director, Revenue Intelligence under Sec. 129A of the Customs Act was not maintainable. The Tribunal emphasized that officers should not file appeals solely based on revenue interests, as provisions under Sec. 129D exist for safeguarding revenue concerns. Allowing officers to appeal based on revenue considerations could lead to indiscipline. The Tribunal dismissed the appeal, stressing the importance of following proper procedures and seeking authorization from the Board for appeals related to revenue interests. The stay application was also ruled out due to the appeal&#039;s dismissal.</description>
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      <pubDate>Mon, 10 Sep 1990 00:00:00 +0530</pubDate>
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