https://www.taxtmi.com/caselaws?id=53706 The Tribunal held that under Section 129D(2), the authority who passed the Order-in-Original must file the appeal before the Commissioner (Appeals). As the Commissioner of Customs authorized the Assistant Commissioner, who did not pass the original order, the appeal was deemed non-compliant. Relying on relevant case law, the Tribunal set aside the Commissioner (Appeals) order and allowed the appeal. en-us Tue, 30 Nov 2004 00:00:00 +0530 Thu, 14 Oct 2010 16:56:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53706 The Tribunal held that under Section 129D(2), the authority who passed the Order-in-Original must file the appeal before the Commissioner (Appeals). As the Commissioner of Customs authorized the Assistant Commissioner, who did not pass the original order, the appeal was deemed non-compliant. Relying on relevant case law, the Tribunal set aside the Commissioner (Appeals) order and allowed the appeal. Case-Laws Customs Tue, 30 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53706