https://www.taxtmi.com/caselaws?id=116156 The Tribunal held that the Commissioner (Appeals) lacked jurisdiction to decide on reimbursement of demurrage and detention charges under the Customs Act. Citing precedents and statutory provisions, the Tribunal ruled in favor of the Revenue, overturning the Commissioner (Appeals) order and allowing the Revenue's appeal. The decision emphasized that such charges are not covered by the Customs Act, and appeals on these matters do not fall within the Commissioner (Appeals)'s purview. The Tribunal's ruling clarified the limits of the Commissioner (Appeals)'s authority in cases involving demurrage and detention charges reimbursement. en-us Fri, 04 Mar 2005 00:00:00 +0530 Thu, 07 Jun 2012 16:47:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116156 The Tribunal held that the Commissioner (Appeals) lacked jurisdiction to decide on reimbursement of demurrage and detention charges under the Customs Act. Citing precedents and statutory provisions, the Tribunal ruled in favor of the Revenue, overturning the Commissioner (Appeals) order and allowing the Revenue's appeal. The decision emphasized that such charges are not covered by the Customs Act, and appeals on these matters do not fall within the Commissioner (Appeals)'s purview. The Tribunal's ruling clarified the limits of the Commissioner (Appeals)'s authority in cases involving demurrage and detention charges reimbursement. Case-Laws Customs Fri, 04 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116156