Commissioner Of Customs & Central ... vs M.P. Steel Corporation

The Supreme Court held that the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) lacked jurisdiction to entertain the appeal against the Superintendent of Customs and Central Excise's order, as the appeal should have been filed before the Commissioner (Appeals) under Section 128 of the Customs Act. The Court clarified that the Collector's decision was not made in the capacity of Collector (Appeals), and thus, the impugned order was set aside. The appeal was allowed without any order as to costs.