https://www.taxtmi.com/caselaws?id=128020 An appeal against an order recorded as emanating from the Chief Commissioner of Customs does not lie before the Commissioner (Appeals); it is triable before the Tribunal. The Tribunal examined the order-in-original and the communication to the appellants, found that the impugned decision was the Chief Commissioner's order and not an independent Assistant Commissioner order, and accordingly upheld the view that the Commissioner (Appeals) lacked jurisdiction. On the appellants' request, the Tribunal then permitted withdrawal of the appeals and dismissed them as withdrawn, while preserving liberty to pursue the appropriate remedy before the competent forum. en-us Tue, 18 Aug 2009 00:00:00 +0530 Thu, 15 Jun 2017 09:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128020 An appeal against an order recorded as emanating from the Chief Commissioner of Customs does not lie before the Commissioner (Appeals); it is triable before the Tribunal. The Tribunal examined the order-in-original and the communication to the appellants, found that the impugned decision was the Chief Commissioner's order and not an independent Assistant Commissioner order, and accordingly upheld the view that the Commissioner (Appeals) lacked jurisdiction. On the appellants' request, the Tribunal then permitted withdrawal of the appeals and dismissed them as withdrawn, while preserving liberty to pursue the appropriate remedy before the competent forum. Case-Laws Customs Tue, 18 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128020