https://www.taxtmi.com/caselaws?id=117160 The Tribunal rejected the applicants' appeal challenging the Commissioner of Customs, Kandla's order due to differing opinions among Tribunal Members. The disagreement prompted referral to a third Member under Section 129C(5) of the Customs Act. The Tribunal emphasized the need for clear articulation of differences for effective resolution. Ultimately, the Tribunal found the applicants' application lacking merit and rejected it, while allowing the Revenue's application for rejection of the applicants' plea based on the clear findings on the disputed issues. en-us Tue, 06 Dec 2005 00:00:00 +0530 Wed, 20 Jun 2012 17:06:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117160 The Tribunal rejected the applicants' appeal challenging the Commissioner of Customs, Kandla's order due to differing opinions among Tribunal Members. The disagreement prompted referral to a third Member under Section 129C(5) of the Customs Act. The Tribunal emphasized the need for clear articulation of differences for effective resolution. Ultimately, the Tribunal found the applicants' application lacking merit and rejected it, while allowing the Revenue's application for rejection of the applicants' plea based on the clear findings on the disputed issues. Case-Laws Customs Tue, 06 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117160