https://www.taxtmi.com/caselaws?id=296979 Revisional power under Section 129DD of the Customs Act, 1962 cannot be exercised validly by an authority of equal rank to the appellate authority whose order is challenged. The Madras High Court noted that the Joint Secretary to the Government of India passed the impugned revisional order and that the Commissioner of Appeals and the revisional authority were of the same rank. On that basis, the revisional order was held to suffer from a jurisdictional defect and was liable to be set aside. en-us Tue, 24 Jan 2017 00:00:00 +0530 Fri, 13 Aug 2021 21:22:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296979 Revisional power under Section 129DD of the Customs Act, 1962 cannot be exercised validly by an authority of equal rank to the appellate authority whose order is challenged. The Madras High Court noted that the Joint Secretary to the Government of India passed the impugned revisional order and that the Commissioner of Appeals and the revisional authority were of the same rank. On that basis, the revisional order was held to suffer from a jurisdictional defect and was liable to be set aside. Case-Laws Customs Tue, 24 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296979