https://www.taxtmi.com/caselaws?id=82748 Section 109(1)(8) of the Finance Act, 1992 treats the Collector of Customs as including an Additional Collector of Customs, but excludes that deeming rule for Chapter XV of the Customs Act, 1962. Because Chapter XV governs appeals, an order made by an Additional Collector of Customs was not appealable to the Tribunal on that basis, and jurisdiction could not be created by a reference in the impugned order itself. The proper appellate forum was the Collector of Customs (Appeals), so the appeal before the Tribunal was not maintainable. en-us Fri, 04 Dec 1992 00:00:00 +0530 Thu, 07 Jul 2011 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82748 Section 109(1)(8) of the Finance Act, 1992 treats the Collector of Customs as including an Additional Collector of Customs, but excludes that deeming rule for Chapter XV of the Customs Act, 1962. Because Chapter XV governs appeals, an order made by an Additional Collector of Customs was not appealable to the Tribunal on that basis, and jurisdiction could not be created by a reference in the impugned order itself. The proper appellate forum was the Collector of Customs (Appeals), so the appeal before the Tribunal was not maintainable. Case-Laws Income Tax Fri, 04 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82748