https://www.taxtmi.com/caselaws?id=110675 The Appellate Tribunal CESTAT, Mumbai, ruled in a case concerning the jurisdiction of the Central Excise Commissioner to reopen assessments made by customs authorities at the importing port. The Tribunal found that the Commissioner lacked jurisdiction to do so, leading to the decision to set aside the order demanding duty at a higher rate and imposing penalties. The Tribunal allowed the appeals, directing that the imported goods be mutilated under supervision before utilization in the appellant's factory. en-us Thu, 22 Jan 2004 00:00:00 +0530 Wed, 18 Apr 2012 11:20:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110675 The Appellate Tribunal CESTAT, Mumbai, ruled in a case concerning the jurisdiction of the Central Excise Commissioner to reopen assessments made by customs authorities at the importing port. The Tribunal found that the Commissioner lacked jurisdiction to do so, leading to the decision to set aside the order demanding duty at a higher rate and imposing penalties. The Tribunal allowed the appeals, directing that the imported goods be mutilated under supervision before utilization in the appellant's factory. Case-Laws Central Excise Thu, 22 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110675