https://www.taxtmi.com/caselaws?id=109845 The Tribunal found the appeal challenging the Order-in-Appeal before the Commissioner (Appeals) to be maintainable. It held that directing the appeal to an officer other than the one who passed the original order violated Section 129D of the Customs Act. Emphasizing the need for compliance with legal provisions, the Tribunal set aside the Commissioner (Appeals)'s order and allowed the appeal, citing the importance of directing appeals to the appropriate authority. en-us Fri, 02 May 2003 00:00:00 +0530 Thu, 12 Apr 2012 13:13:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109845 The Tribunal found the appeal challenging the Order-in-Appeal before the Commissioner (Appeals) to be maintainable. It held that directing the appeal to an officer other than the one who passed the original order violated Section 129D of the Customs Act. Emphasizing the need for compliance with legal provisions, the Tribunal set aside the Commissioner (Appeals)'s order and allowed the appeal, citing the importance of directing appeals to the appropriate authority. Case-Laws Customs Fri, 02 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109845