1997 (1) TMI 181 - AT - Customs

Summary

The Department filed an appeal against an order passed by the Collector of Customs, Madras. The issue was whether the authorization for the appeal was proper under Section 129(A)(2) of the Central Excises and Salt Act. The Appellate Tribunal found that the authorization did not meet the requirements of the law, as the Collector did not clearly indicate that he found the lower authorities' order to be illegal or improper. The appeal by the Department was dismissed.