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        Customs

        A remand by the Commissioner (Appeals) treating a Tribunal...

        Judicial decisions are not additional evidence under Rule 5, so remand was unsustainable and appeals allowed.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                A remand by the Commissioner (Appeals) treating a Tribunal judgment as 'additional evidence' under Rule 5 was held unsustainable because judicial decisions do not constitute documentary or evidentiary material within the meaning of Rule 5 and related statutory definitions; that part of the impugned orders was set aside. Separately, where facts and legal questions were identical to a prior Tribunal decision which was affirmed by the Supreme Court, the appeals were to be decided on that binding precedent; consequently the imported LCD monitors were held classifiable under CTH 8528 5200 attracting IGST at 18% and the appeals were allowed.
                                Note: It is a system-generated summary and is for quick reference only.
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