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    <title>2007 (6) TMI 387 - CESTAT, MUMBAI</title>
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    <description>The Tribunal found the appeal to be not maintainable due to lack of proper authorization and grounds for filing as required under Section 129A of the Customs Act. The appeal, filed by the Commissioner himself without authorization by the Committee of Commissioners, did not specify the grounds for appeal or the basis for deeming the order improper. Emphasizing the need for proper authorization and specific grounds for appeal, the Tribunal dismissed the appeal, highlighting the importance of adherence to procedural requirements in filing appeals under the Customs Act.</description>
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      <description>The Tribunal found the appeal to be not maintainable due to lack of proper authorization and grounds for filing as required under Section 129A of the Customs Act. The appeal, filed by the Commissioner himself without authorization by the Committee of Commissioners, did not specify the grounds for appeal or the basis for deeming the order improper. Emphasizing the need for proper authorization and specific grounds for appeal, the Tribunal dismissed the appeal, highlighting the importance of adherence to procedural requirements in filing appeals under the Customs Act.</description>
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