https://www.taxtmi.com/caselaws?id=246833 The High Court dismissed the appeal, affirming the Tribunal's decision that the Assistant Commissioner lacked the legal authority to file the appeal under section 129D(2) of the Customs Act, 1962. The Court emphasized that only the adjudicating authority could be authorized to appeal before the Commissioner (Appeals) as per the Act's provisions. The Court held that the amendment in Act 29 of 2006 did not alter this requirement, leading to the appeal's dismissal due to non-compliance with statutory authorization requirements. en-us Thu, 16 Jan 2014 00:00:00 +0530 Tue, 02 Sep 2014 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246833 The High Court dismissed the appeal, affirming the Tribunal's decision that the Assistant Commissioner lacked the legal authority to file the appeal under section 129D(2) of the Customs Act, 1962. The Court emphasized that only the adjudicating authority could be authorized to appeal before the Commissioner (Appeals) as per the Act's provisions. The Court held that the amendment in Act 29 of 2006 did not alter this requirement, leading to the appeal's dismissal due to non-compliance with statutory authorization requirements. Case-Laws Customs Thu, 16 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246833