2026 (9) TMI 1223

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.... Advocate For the Respondent : Shri Krishna Azad, Authorized Representative ORDER PER: S.K. MOHANTY : Heard both sides and perused the case records. 2. The appellant has assailed the impugned order dated 12.07.2023 passed by the Ld. Commissioner of Customs (Appeals), Mumbai-II, on the ground that he has no jurisdiction to direct the appellant to perform the statutory functions in a ....

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....e appeal before the Commissioner (Appeals), which was disposed of vide order dated 13.07.2023. Since, the present appellant had not filed any appeal before Commissioner (Appeals), any direction to comply with the certificate dated 14.09.2022 in a particular manner, is not proper and justified inasmuch as the Commissioner (Appeals) has no jurisdiction to direct the appellant herein to carry forward....