https://www.taxtmi.com/caselaws?id=125829 The Appellate Tribunal CESTAT, Mumbai dismissed the Department's application seeking restoration of an appeal that was initially dismissed due to lack of proper authorization under Section 129A(2) of the Customs Act, 1962. Despite the Department submitting subsequent authorization, the Tribunal held that the appeal was filed without proper authorization initially and the subsequent authorization did not rectify the defect. Emphasizing the importance of strict compliance with procedural requirements, the Tribunal upheld the objection regarding the appeal's maintainability, highlighting the need to adhere to legal procedures from the outset to avoid dismissal on technical grounds. en-us Fri, 23 Jan 2009 00:00:00 +0530 Wed, 02 Aug 2017 09:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125829 The Appellate Tribunal CESTAT, Mumbai dismissed the Department's application seeking restoration of an appeal that was initially dismissed due to lack of proper authorization under Section 129A(2) of the Customs Act, 1962. Despite the Department submitting subsequent authorization, the Tribunal held that the appeal was filed without proper authorization initially and the subsequent authorization did not rectify the defect. Emphasizing the importance of strict compliance with procedural requirements, the Tribunal upheld the objection regarding the appeal's maintainability, highlighting the need to adhere to legal procedures from the outset to avoid dismissal on technical grounds. Case-Laws Customs Fri, 23 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125829