2020 (1) TMI 1600 - SCH - Customs

Classification of imported goods - waste and scrap of lead in powder form - appellant has a serious grievance of fact that their submissions have not been dealt with and that the appeal was disposed of by the Tribunal before the stipulated period for filing cross objections had come to an end - HELD THAT - The appeal is accordingly disposed of.

Summary

The Supreme Court of India allowed the appeal, set aside the Tribunal's order, and restored the case for fresh disposal. The Tribunal's order lacked reasoning and did not consider the appellant's submissions properly. The matter is sent back to the Customs, Excise and Service Tax Appellate Tribunal for a new decision.