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Customs - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

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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