https://www.taxtmi.com/caselaws?id=115328 The Appellate Tribunal CESTAT, New Delhi remanded a case concerning the service of an adjudication order under Section 153 of the Customs Act, 1962. The Tribunal found merit in the appellant's argument that the order should have been affixed at Customs House Ludhiana, where the goods were received and bills of entry were filed, rather than at Customs House Amritsar. Emphasizing the importance of aligning service with the import location, the Tribunal set aside the previous decision and directed a fresh determination, highlighting the necessity of procedural fairness and statutory compliance in serving adjudication orders under the Customs Act. en-us Fri, 01 Apr 2005 00:00:00 +0530 Sat, 26 May 2012 11:47:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115328 The Appellate Tribunal CESTAT, New Delhi remanded a case concerning the service of an adjudication order under Section 153 of the Customs Act, 1962. The Tribunal found merit in the appellant's argument that the order should have been affixed at Customs House Ludhiana, where the goods were received and bills of entry were filed, rather than at Customs House Amritsar. Emphasizing the importance of aligning service with the import location, the Tribunal set aside the previous decision and directed a fresh determination, highlighting the necessity of procedural fairness and statutory compliance in serving adjudication orders under the Customs Act. Case-Laws Central Excise Fri, 01 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115328