https://www.taxtmi.com/caselaws?id=763380 CESTAT Mumbai held that appeals under section 129 of Customs Act, 1962 must be filed by aggrieved persons against final determinations by proper officers. The tribunal found that the first appellate authority lacked jurisdiction as provisional assessments were not finalized with differential duty determination under section 18(2). Without completed assessments for each bill of entry, no appealable decision existed. The appellate authority's premature disposal exceeded its jurisdiction, invalidating the order on merits. The impugned order was set aside and appeal allowed due to jurisdictional defects. en-us Fri, 13 Dec 2024 00:00:00 +0530 Thu, 19 Dec 2024 08:47:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763380 CESTAT Mumbai held that appeals under section 129 of Customs Act, 1962 must be filed by aggrieved persons against final determinations by proper officers. The tribunal found that the first appellate authority lacked jurisdiction as provisional assessments were not finalized with differential duty determination under section 18(2). Without completed assessments for each bill of entry, no appealable decision existed. The appellate authority's premature disposal exceeded its jurisdiction, invalidating the order on merits. The impugned order was set aside and appeal allowed due to jurisdictional defects. Case-Laws Customs Fri, 13 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763380