https://www.taxtmi.com/acts?id=54800 Rule 14 of the Customs (Appeals) Rules, 1982, governing respondents in customs appeals and applications, was omitted with effect from 10 November 1982. Previously, appeals by persons other than the Collector of Customs required the concerned Collector as respondent, while appeals or applications by the Collector required the other party to be joined as respondent. en-us Mon, 20 Jul 2026 15:15:47 +0530 Mon, 20 Jul 2026 15:15:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=54800 Rule 14 of the Customs (Appeals) Rules, 1982, governing respondents in customs appeals and applications, was omitted with effect from 10 November 1982. Previously, appeals by persons other than the Collector of Customs required the concerned Collector as respondent, while appeals or applications by the Collector required the other party to be joined as respondent. Act-Rules Customs Mon, 20 Jul 2026 15:15:47 +0530 https://www.taxtmi.com/acts?id=54800