Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights March 2024 Year 2024 This

Classification of exported goods - Abrasive Mesh - The Tribunal ...


Tribunal Orders Reconsideration on Abrasive Mesh Export Case Due to Inadequate Review and Natural Justice Concerns.

March 28, 2024

Case Laws     Customs     AT

Classification of exported goods - Abrasive Mesh - The Tribunal observed that the lower authorities failed to address the Appellant's submissions adequately. Specifically, they did not justify the denial of the Appellant's requests for retesting the sample or for cross-examining the Chemical Examiner. Moreover, they did not provide reasons for the non-disclosure of communications from the relevant entity. Emphasizing the technical nature of the goods' properties and the importance of adhering to principles of natural justice, the Tribunal remanded the case for reconsideration by the adjudicating authority.

View Source

 


 

You may also like:

  1. Review of Order after gap of 13 years - delay can be condoned or not - There is a period of one year provided as per the Act, 2003 for seeking review of any order passed...

  2. Tribunal held that an order passed following binding precedents cannot be recalled or reviewed based on a subsequent contrary judgment of a higher court. Once an order...

  3. Gross violation of CBEC instructions and the precedential value of CESTAT decisions. The Revenue filed an appeal before the first Appellate Authority without specifying...

  4. The Appellate Tribunal addressed several key issues. Firstly, on Transfer Pricing (TP) adjustment, it found errors in the CIT(A)'s decision as rectification was only...

  5. A review application is maintainable on (i) discovery of new and important evidence which could not be produced earlier despite due diligence, (ii) mistake or error...

  6. Review petition - Levy of penalty u/s 271(1)(c) - Tribunal sustaining the levy without providing an opportunity of hearing - Review applicant had paid entire tax amount...

  7. Validity of order of tribunal in Review Appeal - Denial of benefit which was allowed earlier - Power to Review - Therefore, this Court holds that the Review by the...

  8. Condonation of delay in filing of Review Application - In view of the fact that Section 14 of the Limitation Act, 1963 applies to the Court / Tribunal whether the...

  9. Validity of initiation of review proceedings - It is a trite law that an order, which is bad from its inception itself, cannot be cured by subsequent action. In the...

  10. Power of tribunal to review application - It is the well laid down proposition of law that ‘in the absence of any power of ‘Review’ or ‘Recall’ vested with the...

  11. 100% EOUs - delay in fulfilment of export obligations - Customs Warehousing Licence for warehousing, manufacturing and export of software - Upon review, the Tribunal...

  12. Authority to undertake a review contemplated under Section 67(5) of Andhra Pradesh Value Added Tax, 2005 - since the regular Chairman of the Tribunal is not functioning,...

  13. Review of the order - The Tribunal does not have the power to even review an order, much less to hear the appeal afresh on merit.

  14. Non compliance of the provisions of the Company Law Board Regulations, 1991. - reconsideration of such ad-interim order passed by the CLB cannot be said to be reviewing...

  15. HC dismissed the review petition against its order that had remitted the case for fresh assessment. The court found no grounds for review as the original order was based...

 

Quick Updates:Latest Updates