https://www.taxtmi.com/caselaws?id=81588 The Tribunal determined that the proceedings initiated by the Assistant Collector of Customs constituted adjudication proceedings, making the order appealable. Regarding the appropriate appellate authority, it was held that the appeal should be filed with the Collector (Appeals) as the Assistant Collector was the adjudicating authority. A separate judgment by the Technical Member disagreed, suggesting the appeal should lie with the Tribunal due to the order being attributed to the Collector. Ultimately, the impugned order was set aside, and the matter was remanded to the Collector of Customs for reevaluation in compliance with legal principles. en-us Tue, 26 Nov 1991 00:00:00 +0530 Mon, 27 Jun 2011 16:12:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81588 The Tribunal determined that the proceedings initiated by the Assistant Collector of Customs constituted adjudication proceedings, making the order appealable. Regarding the appropriate appellate authority, it was held that the appeal should be filed with the Collector (Appeals) as the Assistant Collector was the adjudicating authority. A separate judgment by the Technical Member disagreed, suggesting the appeal should lie with the Tribunal due to the order being attributed to the Collector. Ultimately, the impugned order was set aside, and the matter was remanded to the Collector of Customs for reevaluation in compliance with legal principles. Case-Laws Customs Tue, 26 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81588