https://www.taxtmi.com/caselaws?id=95220 Revenue appeals under the Customs Act were found incompetent because the statutory review direction under Section 129D(1) required the Collector of Customs to institute the applications under Section 129D(4). The papers showed that an Assistant Collector of Customs, acting on a letter of authority, filed the appeals instead of the Collector himself. As the filing officer was a further delegate and not the authority specified in the review direction, the Tribunal treated the appeals as not properly instituted and dismissed them without examining the merits. en-us Thu, 02 Nov 2000 00:00:00 +0530 Thu, 08 Dec 2011 17:39:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95220 Revenue appeals under the Customs Act were found incompetent because the statutory review direction under Section 129D(1) required the Collector of Customs to institute the applications under Section 129D(4). The papers showed that an Assistant Collector of Customs, acting on a letter of authority, filed the appeals instead of the Collector himself. As the filing officer was a further delegate and not the authority specified in the review direction, the Tribunal treated the appeals as not properly instituted and dismissed them without examining the merits. Case-Laws Customs Thu, 02 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95220