https://www.taxtmi.com/caselaws?id=119486 The Appellate Tribunal dismissed the department's appeals as not maintainable under Section 129A of the Customs Act, citing a shortage of 48.825 MTs of imported goods. The Tribunal clarified that the appropriate remedy was a revision of the Commissioner's order under Section 129DD, not an appeal to the Tribunal. The judgment emphasized legal provisions on refund claims for imported goods and the Tribunal's jurisdiction in such matters. en-us Thu, 09 Mar 2006 00:00:00 +0530 Wed, 11 Jul 2012 13:20:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119486 The Appellate Tribunal dismissed the department's appeals as not maintainable under Section 129A of the Customs Act, citing a shortage of 48.825 MTs of imported goods. The Tribunal clarified that the appropriate remedy was a revision of the Commissioner's order under Section 129DD, not an appeal to the Tribunal. The judgment emphasized legal provisions on refund claims for imported goods and the Tribunal's jurisdiction in such matters. Case-Laws Customs Thu, 09 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119486