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of <h1>Tribunal Rejects Routine Early Hearing Requests; Emphasizes Need for Justification in Customs & Excise Cases.</h1> The Board has observed that applications for early hearings before the Tribunal, filed by Commissioners of Customs & Central Excise, often lack justifications and are consequently dismissed. The Tribunal emphasized the necessity for detailed reasons to support such requests, as routine applications without substantial justification are not entertained. Out of turn hearings should be sought only in cases involving significant amounts, unresolved issues, or recurring matters with major revenue implications. The Board instructs that applications for early hearings should be filed only in deserving cases with comprehensive reasons provided. Recipients are requested to acknowledge receipt of this circular.
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