Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
CESTAT declined jurisdiction over appeals filed by appellant-importers challenging an order of the Commissioner of Central Excise and Customs, Surat-I, concerning alleged overvaluation of exported goods and fraudulent availment of export incentives. The Tribunal held the cause of action arose from adjudication by an authority situated outside the Bench's territorial jurisdiction and noted that the Ahmedabad Bench was already seised of related appeals on the merits. Applying the principle of comity of courts, the Tribunal considered it appropriate to refrain from entertaining the lis. The Registry was directed to place the matter before the President to constitute a special Bench to hear and decide the appeals; appeals disposed accordingly.
CESTAT declined jurisdiction over appeals filed by appellant-importers challenging an order of the Commissioner of Central Excise and Customs, Surat-I, concerning alleged overvaluation of exported goods and fraudulent availment of export incentives. The Tribunal held the cause of action arose from adjudication by an authority situated outside the Bench's territorial jurisdiction and noted that the Ahmedabad Bench was already seised of related appeals on the merits. Applying the principle of comity of courts, the Tribunal considered it appropriate to refrain from entertaining the lis. The Registry was directed to place the matter before the President to constitute a special Bench to hear and decide the appeals; appeals disposed accordingly.
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