https://www.taxtmi.com/caselaws?id=256913 The tribunal dismissed the application for restoration of appeal against dismissal due to the absence of Committee on Disputes (CoD) clearance. Despite arguments that CoD permission was unnecessary based on precedent, the tribunal emphasized the importance of seeking CoD clearance. Since the appellant had not applied for CoD clearance before filing the appeal, the tribunal concluded that the appellant could not proceed with the appeal. en-us Mon, 27 Oct 2014 00:00:00 +0530 Wed, 25 Feb 2015 08:07:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256913 The tribunal dismissed the application for restoration of appeal against dismissal due to the absence of Committee on Disputes (CoD) clearance. Despite arguments that CoD permission was unnecessary based on precedent, the tribunal emphasized the importance of seeking CoD clearance. Since the appellant had not applied for CoD clearance before filing the appeal, the tribunal concluded that the appellant could not proceed with the appeal. Case-Laws Customs Mon, 27 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256913