https://www.taxtmi.com/caselaws?id=166583 The Tribunal determined that appeals against decisions of an Additional Collector of Customs, lower in rank than a Collector of Customs, should be directed to the Collector (Appeals) and not the Appellate Tribunal. The appeals were found not maintainable before the Tribunal, and the records were to be returned to the appellants for submission to the Collector (Appeals) within a specified timeframe, with the limitation period based on the initial filing dates with the relevant authorities. en-us Wed, 11 May 1983 00:00:00 +0530 Fri, 10 Oct 2014 16:29:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166583 The Tribunal determined that appeals against decisions of an Additional Collector of Customs, lower in rank than a Collector of Customs, should be directed to the Collector (Appeals) and not the Appellate Tribunal. The appeals were found not maintainable before the Tribunal, and the records were to be returned to the appellants for submission to the Collector (Appeals) within a specified timeframe, with the limitation period based on the initial filing dates with the relevant authorities. Case-Laws Customs Wed, 11 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166583