https://www.taxtmi.com/caselaws?id=35352 The Court dismissed both appeals due to the lack of authorization by the Committee for filing the appeals under Section 130(1) of the Customs Act, 1962. Despite procedural lapses and a plea for ex post facto authorization, the Court emphasized the necessity of prior authorization and the formation of an opinion by the Committee before filing appeals. The Court found the appeals legally insufficient and lacking merit, leading to their dismissal. en-us Mon, 14 Dec 2009 00:00:00 +0530 Fri, 11 Jun 2010 19:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35352 The Court dismissed both appeals due to the lack of authorization by the Committee for filing the appeals under Section 130(1) of the Customs Act, 1962. Despite procedural lapses and a plea for ex post facto authorization, the Court emphasized the necessity of prior authorization and the formation of an opinion by the Committee before filing appeals. The Court found the appeals legally insufficient and lacking merit, leading to their dismissal. Case-Laws Customs Mon, 14 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35352