Validity of remand order passed by the Commissioner (Appeals) - ...

Tribunal Annuls Remand Order, Directs Reassessment for Lack of Statutory Compliance in Customs Appeal Process.

January 27, 2024

Case Laws Customs AT

Validity of remand order passed by the Commissioner (Appeals) - The tribunal found that the Commissioner (Appeals) erred in remanding the case without meeting specific statutory conditions under Section 128A(3)(b) of the Customs Act, 1962. The tribunal set aside the impugned remand order and directed the Commissioner (Appeals) to re-examine and dispose of the matter afresh on merits, emphasizing the importance of adhering to legal provisions in appellate proceedings. - AT

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Validity of remand order passed by the Commissioner (Appeals) - ...

Tribunal Annuls Remand Order, Directs Reassessment for Lack of Statutory Compliance in Customs Appeal Process.

January 27, 2024

Case Laws Customs AT

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