https://www.taxtmi.com/caselaws?id=794884 Section 129A of the Customs Act, 1962 is described as providing an appellate remedy against an Order-in-Original passed by the Commissioner of Customs under Regulation 13(1) of the Courier Imports and Exports (Clearance) Regulations, 2010. The separate representation mechanism before the Chief Commissioner under Regulation 13(2) does not displace that statutory appeal where the Commissioner acts in an adjudicatory capacity. The analysis distinguishes appeals against the Commissioner's order from challenges to orders passed by the Chief Commissioner, and treats the appeal as maintainable despite the alternative representation remedy. en-us Tue, 07 Jul 2026 00:00:00 +0530 Tue, 14 Jul 2026 08:26:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794884 Section 129A of the Customs Act, 1962 is described as providing an appellate remedy against an Order-in-Original passed by the Commissioner of Customs under Regulation 13(1) of the Courier Imports and Exports (Clearance) Regulations, 2010. The separate representation mechanism before the Chief Commissioner under Regulation 13(2) does not displace that statutory appeal where the Commissioner acts in an adjudicatory capacity. The analysis distinguishes appeals against the Commissioner's order from challenges to orders passed by the Chief Commissioner, and treats the appeal as maintainable despite the alternative representation remedy. Case-Laws Customs Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794884