https://www.taxtmi.com/caselaws?id=252835 The Tribunal held that appeals against decisions of the Commissioner of Customs should be with CESTAT, not the Commissioner (Appeals). The Commissioner (Appeals) erred in modifying the order without proper verification, requiring a correct appealable order. Provisional release of seized goods under Section 110A is interim pending final adjudication. The Commissioner (Appeals) was directed to issue a proper order within three months, emphasizing adherence to legal provisions. en-us Fri, 21 Mar 2014 00:00:00 +0530 Wed, 05 Nov 2014 10:34:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252835 The Tribunal held that appeals against decisions of the Commissioner of Customs should be with CESTAT, not the Commissioner (Appeals). The Commissioner (Appeals) erred in modifying the order without proper verification, requiring a correct appealable order. Provisional release of seized goods under Section 110A is interim pending final adjudication. The Commissioner (Appeals) was directed to issue a proper order within three months, emphasizing adherence to legal provisions. Case-Laws Customs Fri, 21 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252835