https://www.taxtmi.com/highlights?id=77010 Jurisdiction of the First Appellate Authority - amendment of shipping bills - The Commissioner of Customs rejected the request, citing time limitations specified in a CBIC circular. The appellant appealed this decision before the Commissioner of Customs (Appeals), which was dismissed on jurisdictional grounds. The Appellate Tribunal upheld the dismissal, emphasizing that the decision to reject the request was made by the Commissioner of Customs, making it outside the purview of the First Appellate Authority. en-us Wed, 01 May 2024 07:58:13 +0530 Wed, 01 May 2024 07:58:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=77010 Jurisdiction of the First Appellate Authority - amendment of shipping bills - The Commissioner of Customs rejected the request, citing time limitations specified in a CBIC circular. The appellant appealed this decision before the Commissioner of Customs (Appeals), which was dismissed on jurisdictional grounds. The Appellate Tribunal upheld the dismissal, emphasizing that the decision to reject the request was made by the Commissioner of Customs, making it outside the purview of the First Appellate Authority. Highlights Customs Wed, 01 May 2024 07:58:13 +0530 https://www.taxtmi.com/highlights?id=77010