2001 (3) TMI 709 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the appeal filed by the Revenue due to a defective filing of the original authorisation. The Tribunal emphasized the importance of fulfilling procedural formalities properly to avoid dismissal of appeals, even if the Revenue has a strong case on merits. The appeal was dismissed with the liberty to seek revival by following the correct procedure.