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    <description>The Tribunal dismissed the appeals on the grounds of lack of maintainability, emphasizing the importance of adhering to prescribed procedures and authorities designated under the law when filing appeals. The decision underscores the need for clarity and specificity in communication regarding decisions to determine the appropriate forum for appeal, as addressing a letter to the Commissioner alone does not confer the right to file an appeal under Section 129A of the Customs Act, 1962.</description>
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