https://www.taxtmi.com/caselaws?id=790536 An adjudication order passed by an officer promoted to Commissioner and directed to hold the promotional post on an in-situ basis was treated as an order made in the capacity of Commissioner for appellate purposes. The High Court noted that the officer's promotion order, assumed charge, and description in the adjudication order all supported that status, and no contemporaneous objection to his authority was raised. On that basis, the correct appellate forum against the order was the Customs, Excise and Service Tax Appellate Tribunal under Section 129A of the Customs Act, 1962; a reference in the order to appeal before the Commissioner (Appeals) under Section 128A did not control the true forum. en-us Wed, 15 Apr 2026 00:00:00 +0530 Mon, 27 Apr 2026 08:21:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790536 An adjudication order passed by an officer promoted to Commissioner and directed to hold the promotional post on an in-situ basis was treated as an order made in the capacity of Commissioner for appellate purposes. The High Court noted that the officer's promotion order, assumed charge, and description in the adjudication order all supported that status, and no contemporaneous objection to his authority was raised. On that basis, the correct appellate forum against the order was the Customs, Excise and Service Tax Appellate Tribunal under Section 129A of the Customs Act, 1962; a reference in the order to appeal before the Commissioner (Appeals) under Section 128A did not control the true forum. Case-Laws Customs Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790536