2019 (4) TMI 1880 - SCH - Customs

Maintainability of appeal - availability of alternative statutory remedy - HELD THAT - Suffice it to observe that the impugned judgment, is very sketchy and cryptic. It does not deal with every aspect that ought to be gone into in deciding the statutory appeal both on facts and on law. The parties are relegated before the Appellate Authority for the reconsideration of the appeal afresh - Appeal allowed.

Summary

The Supreme Court of India condoned the delay and admitted the appeal challenging a judgment by the Customs Excise & Service Tax Appellate Tribunal. The Supreme Court found the judgment to be inadequate and remanded the case back to the Appellate Authority for a fresh consideration on merits and in accordance with the law. The impugned judgment was set aside, and the civil appeals were allowed.