https://www.taxtmi.com/caselaws?id=124213 The Tribunal rejected the appellant's application for restoration of appeal, citing new issues and fresh grounds raised during the appeal without proper application. The issue of landing charges was remanded for further consideration by the Commissioner (Appeals), indicating unresolved matters. The Tribunal clarified that further appellate remedies were available, allowing parties to pursue additional legal avenues. The decision underscored procedural compliance, consistency in raising grounds, and the potential for higher judicial review beyond the Tribunal's ruling. en-us Wed, 01 Aug 2007 00:00:00 +0530 Wed, 26 Sep 2012 17:28:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124213 The Tribunal rejected the appellant's application for restoration of appeal, citing new issues and fresh grounds raised during the appeal without proper application. The issue of landing charges was remanded for further consideration by the Commissioner (Appeals), indicating unresolved matters. The Tribunal clarified that further appellate remedies were available, allowing parties to pursue additional legal avenues. The decision underscored procedural compliance, consistency in raising grounds, and the potential for higher judicial review beyond the Tribunal's ruling. Case-Laws Customs Wed, 01 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124213