https://www.taxtmi.com/caselaws?id=93826 An appeal by the revenue under the Customs Act, 1962 was held not maintainable because no fresh authorisation had been issued by the competent authority under the correct statutory provision. Although the appeal was initially filed on the basis of an authorisation under section 35E(2) of the Central Excise Act, 1944 and later refiled in the prescribed customs appeal form, the Commissioner did not cure the defect by issuing valid authorisation. As the Registry objections remained unrectified, the appeal was dismissed for want of valid authorisation. en-us Thu, 17 Aug 2000 00:00:00 +0530 Thu, 17 Nov 2011 11:58:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93826 An appeal by the revenue under the Customs Act, 1962 was held not maintainable because no fresh authorisation had been issued by the competent authority under the correct statutory provision. Although the appeal was initially filed on the basis of an authorisation under section 35E(2) of the Central Excise Act, 1944 and later refiled in the prescribed customs appeal form, the Commissioner did not cure the defect by issuing valid authorisation. As the Registry objections remained unrectified, the appeal was dismissed for want of valid authorisation. Case-Laws Customs Thu, 17 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93826