https://www.taxtmi.com/caselaws?id=201433 The High Court dismissed the appeals challenging the order of the Customs, Excise & Service Tax Appellate Tribunal. The court found that the appeals filed without the necessary opinion and authorization of the Committee of Commissioners of Customs were not maintainable under the Customs Act, 1962. It was established that the second-hand machines involved were valid capital goods based on legal precedents, and a similar case had been decided against the revenue. As a result, the court upheld the dismissal of the appeals in favor of the assessee. en-us Thu, 23 Sep 2010 00:00:00 +0530 Fri, 07 Jan 2011 23:15:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201433 The High Court dismissed the appeals challenging the order of the Customs, Excise & Service Tax Appellate Tribunal. The court found that the appeals filed without the necessary opinion and authorization of the Committee of Commissioners of Customs were not maintainable under the Customs Act, 1962. It was established that the second-hand machines involved were valid capital goods based on legal precedents, and a similar case had been decided against the revenue. As a result, the court upheld the dismissal of the appeals in favor of the assessee. Case-Laws Customs Thu, 23 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201433