https://www.taxtmi.com/caselaws?id=374022 The Tribunal dismissed the condonation of delay application and subsequently dismissed the appeal for being not maintainable before the CESTAT. The Tribunal ruled that the appeal should be directed to the Commissioner (Appeals) against the Deputy Commissioner's decision, as per the Customs Act, emphasizing the High Court's directive for the appellant to approach the appropriate appellate authorities. en-us Tue, 01 Jan 2019 00:00:00 +0530 Tue, 12 Nov 2019 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374022 The Tribunal dismissed the condonation of delay application and subsequently dismissed the appeal for being not maintainable before the CESTAT. The Tribunal ruled that the appeal should be directed to the Commissioner (Appeals) against the Deputy Commissioner's decision, as per the Customs Act, emphasizing the High Court's directive for the appellant to approach the appropriate appellate authorities. Case-Laws Customs Tue, 01 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374022