CEGAT Kolkata Overturns Commissioner's Decision, Remands Case for Reevaluation

The Appellate Tribunal CEGAT, Kolkata set aside the Commissioner's duty confirmation order for not considering Board's Circular No. 52/71-CX.6 guidelines. The case was remanded for reevaluation in light of the Circular, with parties given the opportunity to make submissions. The time-bar issue was left for the adjudicating authority to decide afresh. The appeal was allowed for de novo proceedings.

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The Appellate Tribunal CEGAT, Kolkata set aside the Commissioner's duty confirmation order due to failure to consider Board's Circular No. 52/71-CX.6 guidelines. The case was remanded for reevaluation in light of the Circular, allowing parties to make submissions. Time-bar issue left for adjudicating authority to decide afresh. Appeal allowed for de novo proceedings.

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