While remanding, appellate authority has no authority to direct ...
Appellate authority cannot impose 5% Extra Duty Deposit during remand; requires full reconsideration by original authority.
June 17, 2015
Case Laws Customs HC
While remanding, appellate authority has no authority to direct the petitioner to pay EDD equivalent to 5% of the Assessable value since the entire issue has to be revisited by the original authority afresh - HC
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