https://www.taxtmi.com/caselaws?id=435314 The Tribunal held that the appeal was not maintainable before it as the order for provisional release was passed by the Additional Commissioner of Customs, falling under the jurisdiction of the Commissioner of Customs (Appeals). Despite this, in the interest of justice, the Tribunal directed the appellant to approach the Commissioner (Appeals) for filing the appeal within a reasonable period, emphasizing the correct forum for filing the appeal. The miscellaneous application and appeal were disposed of accordingly, with instructions to consider condoning any delay in pursuing the remedy before the Tribunal. en-us Fri, 24 Feb 2023 00:00:00 +0530 Thu, 16 Mar 2023 22:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435314 The Tribunal held that the appeal was not maintainable before it as the order for provisional release was passed by the Additional Commissioner of Customs, falling under the jurisdiction of the Commissioner of Customs (Appeals). Despite this, in the interest of justice, the Tribunal directed the appellant to approach the Commissioner (Appeals) for filing the appeal within a reasonable period, emphasizing the correct forum for filing the appeal. The miscellaneous application and appeal were disposed of accordingly, with instructions to consider condoning any delay in pursuing the remedy before the Tribunal. Case-Laws Customs Fri, 24 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435314