Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
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Maintainability of application filed by the appellant under section 129B of the Customs Act, 1962 read with R.20 of the CESTAT (Procedure) Rules, 1982 for rectification of the mistake apparent on the record - power of review and rectification - When an application is filed to recall, several decisions are referred to and for the reasons already excerpted the Tribunal made the order dated 06.01.2017. The Tribunal proceeded on the grounds available for review of the order without appreciating the inherent error in exercise of its jurisdiction. - HC
Maintainability of application filed by the appellant under section 129B of the Customs Act, 1962 read with R.20 of the CESTAT (Procedure) Rules, 1982 for rectification of the mistake apparent on the record - power of review and rectification - When an application is filed to recall, several decisions are referred to and for the reasons already excerpted the Tribunal made the order dated 06.01.2017. The Tribunal proceeded on the grounds available for review of the order without appreciating the inherent error in exercise of its jurisdiction. - HC
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