https://www.taxtmi.com/caselaws?id=289164 The Tribunal held that the appeal filed against the communication allowing provisional release of goods was not maintainable under Section 129A(1) of the Customs Act, as appeals can only be filed against decisions or orders by the Commissioner of Customs acting as an adjudicating authority. Consequently, the Tribunal dismissed the appeal, affirming that it lacked jurisdiction to entertain an appeal against the provisional release order under Section 110A of the Customs Act, 1962. The judgment was pronounced on 10-4-2019. en-us Wed, 10 Apr 2019 00:00:00 +0530 Fri, 17 Jul 2020 19:38:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289164 The Tribunal held that the appeal filed against the communication allowing provisional release of goods was not maintainable under Section 129A(1) of the Customs Act, as appeals can only be filed against decisions or orders by the Commissioner of Customs acting as an adjudicating authority. Consequently, the Tribunal dismissed the appeal, affirming that it lacked jurisdiction to entertain an appeal against the provisional release order under Section 110A of the Customs Act, 1962. The judgment was pronounced on 10-4-2019. Case-Laws Customs Wed, 10 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289164