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    <title>2025 (9) TMI 1064 - CESTAT NEW DELHI</title>
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    <description>CESTAT held the appeal non-maintainable and dismissed it. The Tribunal found that orders of the Principal Chief Commissioner are not appealable under Section 129 of the Customs Act nor under the CIER 2010 regulations (including Regulation 13), and the showcause procedure under Rule 13A was not followed. Relying on earlier bench precedent, the Tribunal accepted the department&#039;s preliminary objection that the statutory scheme does not provide a remedy against orders of the Principal Chief Commissioner, warranting dismissal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=778575</link>
      <description>CESTAT held the appeal non-maintainable and dismissed it. The Tribunal found that orders of the Principal Chief Commissioner are not appealable under Section 129 of the Customs Act nor under the CIER 2010 regulations (including Regulation 13), and the showcause procedure under Rule 13A was not followed. Relying on earlier bench precedent, the Tribunal accepted the department&#039;s preliminary objection that the statutory scheme does not provide a remedy against orders of the Principal Chief Commissioner, warranting dismissal.</description>
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