https://www.taxtmi.com/caselaws?id=51066 The Tribunal dismissed the Revenue's appeal challenging the Commissioner of Customs (Appeals) decision due to incorrect filing authority. The appeal was filed by a different customs officer than the one who passed the original order, contravening Section 129D of the Customs Act, 1962. The Tribunal upheld the principle that the adjudicating authority must file the appeal for procedural correctness, rejecting the Revenue's argument and affirming the dismissal based on incorrect filing authority. en-us Mon, 05 Nov 2001 00:00:00 +0530 Wed, 22 Sep 2010 15:12:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51066 The Tribunal dismissed the Revenue's appeal challenging the Commissioner of Customs (Appeals) decision due to incorrect filing authority. The appeal was filed by a different customs officer than the one who passed the original order, contravening Section 129D of the Customs Act, 1962. The Tribunal upheld the principle that the adjudicating authority must file the appeal for procedural correctness, rejecting the Revenue's argument and affirming the dismissal based on incorrect filing authority. Case-Laws Customs Mon, 05 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51066