https://www.taxtmi.com/caselaws?id=330524 The Tribunal dismissed the appellant's appeal against the communication from the Deputy Commissioner dated 29.04.2015, as the decision by the Commissioner of Customs through the Deputy Commissioner was deemed administrative and not adjudicating. The appeal was found not maintainable under Section 129 A of the Customs Act, 1962, which permits appeals only against decisions by the Commissioner of Customs "as an Adjudicating Authority." Consequently, the Tribunal ruled in favor of dismissing the appeal due to lack of maintainability. en-us Wed, 13 Jul 2016 00:00:00 +0530 Thu, 17 Nov 2016 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330524 The Tribunal dismissed the appellant's appeal against the communication from the Deputy Commissioner dated 29.04.2015, as the decision by the Commissioner of Customs through the Deputy Commissioner was deemed administrative and not adjudicating. The appeal was found not maintainable under Section 129 A of the Customs Act, 1962, which permits appeals only against decisions by the Commissioner of Customs "as an Adjudicating Authority." Consequently, the Tribunal ruled in favor of dismissing the appeal due to lack of maintainability. Case-Laws Customs Wed, 13 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330524