https://www.taxtmi.com/caselaws?id=117501 The Appellate Tribunal CESTAT, Mumbai held that the Commissioner of Customs (Import) lacked jurisdiction to review and authorize an appeal based on an order passed by another Commissioner. The Tribunal emphasized that under Section 129A of the Customs Act, only the Board can review orders by a Commissioner. Consequently, the authorization letter issued by the Commissioner of Customs was deemed without jurisdiction. As a result, the appeals filed by the Revenue based on this unauthorized authorization were dismissed by the Tribunal, highlighting the importance of adhering to prescribed legal procedures and jurisdictions outlined in the Customs Act. en-us Wed, 01 Mar 2006 00:00:00 +0530 Sat, 23 Jun 2012 11:14:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117501 The Appellate Tribunal CESTAT, Mumbai held that the Commissioner of Customs (Import) lacked jurisdiction to review and authorize an appeal based on an order passed by another Commissioner. The Tribunal emphasized that under Section 129A of the Customs Act, only the Board can review orders by a Commissioner. Consequently, the authorization letter issued by the Commissioner of Customs was deemed without jurisdiction. As a result, the appeals filed by the Revenue based on this unauthorized authorization were dismissed by the Tribunal, highlighting the importance of adhering to prescribed legal procedures and jurisdictions outlined in the Customs Act. Case-Laws Customs Wed, 01 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117501