https://www.taxtmi.com/caselaws?id=40422 The court dismissed the appeals, upholding the High Court's decision to quash the orders and instructing the Collector to hear the appeals by the petitioner. It emphasized the limitations imposed by Section 129 of the Customs Act on the right to appeal, distinguishing between substantive appeal rights and procedural requirements. The court clarified that Section 129 restricts the substantive right of appeal and does not fall under "procedure relating to appeals" as per Section 12 of the Excise Act. en-us Thu, 27 Jul 1967 00:00:00 +0530 Thu, 01 Jun 2017 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40422 The court dismissed the appeals, upholding the High Court's decision to quash the orders and instructing the Collector to hear the appeals by the petitioner. It emphasized the limitations imposed by Section 129 of the Customs Act on the right to appeal, distinguishing between substantive appeal rights and procedural requirements. The court clarified that Section 129 restricts the substantive right of appeal and does not fall under "procedure relating to appeals" as per Section 12 of the Excise Act. Case-Laws Central Excise Thu, 27 Jul 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40422