2026 (2) TMI 246

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....g the present appeal. 2. During the course of the said hearing, the Revenue has raised the objection that the appeal itself is not maintainable before the Tribunal because the impugned order dated 18.03.2024 has been passed by the Assistant Commissioner and the appeal against the said order lies before the Commissioner (Appeals). 2.1 Learned authorized representative for the Department further submits that as per the statutory provisions contained in Section 129A of the Customs Act, 1962 any order passed by the Assistant Commissioner/Deputy Commissioner; the appeal lies to the Commissioner (Appeals) and not to this Tribunal. Learned authorized representative further submits that once the appeal itself is not maintainable before the Tr....

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...., we may refer to the statutory provision for filing the appeal before the Tribunal as prescribed in Section 129A which is reproduced herein below: "129A. Appeals to the Appellate Tribunal- (1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order- (a) a decision or order passed by the [Principal Commissioner of Customs or Commissioner of Customs] as an adjudicating authority; (b) an order passed by the "[Commissioner (Appeals)] under section 128A; (c) an order passed by the Board or the Appellate [Principal Commissioner of Customs or Commissioner of Customs) under section 128, as it stood immediately before the appointed day; d) an order pass....