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Customs - Highlights / Catch Notes

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Violation of principles of natural justice - Scope of the order ...

Case Laws     Customs

August 9, 2023

Violation of principles of natural justice - Scope of the order of the Tribunal - The Tribunal has not considered paras 5 and 6 of the Commissioner Appeal’s order in proper perspective, and has merely got carried away by the remand, without realising that there was a finding on merits against the Appellant and which was challenged before the Tribunal - The Tribunal ought to have adjudicated the appeal of the Appellant on merits - HC

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