https://www.taxtmi.com/caselaws?id=786051 Appeals from orders issued by an Assistant Commissioner or Deputy Commissioner under the Customs Act must proceed to the Commissioner (Appeals); a regulation attempting to channel such appeals to the Appellate Tribunal cannot displace the statutory route. Applying the statutory scheme under Section 129A, the Tribunal concluded it lacks jurisdiction to entertain an appeal against orders of those officers and rejected the appeal as not maintainable. The statutory bar on entertaining such appeals is dispositive of the matter, preventing the Tribunal from granting relief on the merits. en-us Tue, 03 Feb 2026 00:00:00 +0530 Thu, 05 Feb 2026 09:16:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786051 Appeals from orders issued by an Assistant Commissioner or Deputy Commissioner under the Customs Act must proceed to the Commissioner (Appeals); a regulation attempting to channel such appeals to the Appellate Tribunal cannot displace the statutory route. Applying the statutory scheme under Section 129A, the Tribunal concluded it lacks jurisdiction to entertain an appeal against orders of those officers and rejected the appeal as not maintainable. The statutory bar on entertaining such appeals is dispositive of the matter, preventing the Tribunal from granting relief on the merits. Case-Laws Customs Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786051