https://www.taxtmi.com/caselaws?id=201454 The Appellate Tribunal CESTAT, Ahmedabad clarified the interpretation of provisions for filing cross-objection in customs cases. It held that cross-objection is permissible before the Commissioner (Appeals) under Section 129D(4) and not limited to appeals before the Tribunal under Section 129A(4). The Tribunal emphasized the scope of cross-objection, distinguishing between scenarios where only the Department or both the Department and assessee can file appeals based on the Original Authority's decision. The Tribunal rejected the appellant's review of its order, stating that challenging the Original Authority's decision was impermissible. en-us Tue, 28 Aug 2007 00:00:00 +0530 Sun, 09 Jan 2011 19:45:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201454 The Appellate Tribunal CESTAT, Ahmedabad clarified the interpretation of provisions for filing cross-objection in customs cases. It held that cross-objection is permissible before the Commissioner (Appeals) under Section 129D(4) and not limited to appeals before the Tribunal under Section 129A(4). The Tribunal emphasized the scope of cross-objection, distinguishing between scenarios where only the Department or both the Department and assessee can file appeals based on the Original Authority's decision. The Tribunal rejected the appellant's review of its order, stating that challenging the Original Authority's decision was impermissible. Case-Laws Customs Tue, 28 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201454