Customs Tribunal decision upheld by Supreme Court, appeal dismissed due to procedural issue.

The Supreme Court upheld the decision of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) dated 06th September, 2002, which dismissed a rectification application by the Department due to the issue not being raised during the main case hearing. The Court found no fault with CEGAT's ruling and consequently dismissed the appeal.

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The Supreme Court dismissed an appeal against the order of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) dated 06th September, 2002. The CEGAT had dismissed a rectification application by the Department as the issue was not argued during the main case hearing. The Supreme Court found no error in the CEGAT's decision and therefore dismissed the appeal.

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