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    <title>2015 (9) TMI 1368 - CESTAT NEW DELHI</title>
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    <description>The Tribunal concluded that appeals against decisions or orders passed by the Commissioner of Customs under Section 110(A) of the Customs Act 1962 are maintainable before the Tribunal. Disagreeing with the precedent set in Akanksha Syntax Pvt. Ltd., the Tribunal directed the matter to be referred to a Larger Bench for reconsideration. The Tribunal ordered the registry to place records before the President to constitute a Larger Bench to determine the appeal&#039;s maintainability under Section 110(A) of the Customs Act 1962 for provisional release of goods.</description>
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      <description>The Tribunal concluded that appeals against decisions or orders passed by the Commissioner of Customs under Section 110(A) of the Customs Act 1962 are maintainable before the Tribunal. Disagreeing with the precedent set in Akanksha Syntax Pvt. Ltd., the Tribunal directed the matter to be referred to a Larger Bench for reconsideration. The Tribunal ordered the registry to place records before the President to constitute a Larger Bench to determine the appeal&#039;s maintainability under Section 110(A) of the Customs Act 1962 for provisional release of goods.</description>
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