https://www.taxtmi.com/caselaws?id=387819 The Tribunal dismissed the appeal filed by the Revenue, ruling it lacked jurisdiction as it was not filed by the Commissioner of Customs as directed by the Committee of Chief Commissioners. The Tribunal emphasized the importance of the proper officer designated by statute signing appeal records, stating that procedural irregularities cannot override statutory requirements. The judgment highlights the necessity of strict adherence to procedural rules, emphasizing the significance of the designated authority in maintaining the jurisdiction of appeals under the Customs Act. en-us Fri, 06 Sep 2019 00:00:00 +0530 Wed, 04 Nov 2020 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387819 The Tribunal dismissed the appeal filed by the Revenue, ruling it lacked jurisdiction as it was not filed by the Commissioner of Customs as directed by the Committee of Chief Commissioners. The Tribunal emphasized the importance of the proper officer designated by statute signing appeal records, stating that procedural irregularities cannot override statutory requirements. The judgment highlights the necessity of strict adherence to procedural rules, emphasizing the significance of the designated authority in maintaining the jurisdiction of appeals under the Customs Act. Case-Laws Customs Fri, 06 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387819