https://www.taxtmi.com/caselaws?id=119993 The Tribunal dismissed the miscellaneous application seeking to rectify a defect in the appeal filing under section 129-D(1) of the Customs Act, 1962. The appeal was initially filed by an officer not competent to authorize, as required by law. Despite the Revenue's argument that the appeal was based on the Committee of Chief Commissioners' direction, the Tribunal held that the appeal was not maintainable due to the incorrect authorization. The application to rectify the defect was dismissed, leading to the dismissal of the appeal as time-barred, along with other related appeals against co-noticees. en-us Mon, 18 Sep 2006 00:00:00 +0530 Mon, 16 Jul 2012 11:17:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119993 The Tribunal dismissed the miscellaneous application seeking to rectify a defect in the appeal filing under section 129-D(1) of the Customs Act, 1962. The appeal was initially filed by an officer not competent to authorize, as required by law. Despite the Revenue's argument that the appeal was based on the Committee of Chief Commissioners' direction, the Tribunal held that the appeal was not maintainable due to the incorrect authorization. The application to rectify the defect was dismissed, leading to the dismissal of the appeal as time-barred, along with other related appeals against co-noticees. Case-Laws Customs Mon, 18 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119993