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Customs - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

The Commissioner had limited scope in the remand proceedings and ...


Commissioner Limited in Remand; Cannot Worsen Appellants' Position Due to No Revenue Appeal of Prior Order.

October 14, 2019

Case Laws     Customs     AT

The Commissioner had limited scope in the remand proceedings and could not have put the appellants in more precarious position then what was held against them in the earlier proceedings specifically when revenue had not filed any appeal against the earlier order.

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