https://www.taxtmi.com/caselaws?id=125027 The Appellate Tribunal CESTAT, KOLKATA set aside separate orders issued by the lower appellate Authority for the Respondent importer's Appeal and the Department's Appeal, emphasizing the need for consolidated orders. The tribunal highlighted the lower appellate Authority's procedural error in not considering both Appeals together, leading to a remand for a fresh consideration. Additionally, the misinterpretation of the Departmental Appeal under Section 128 of the Customs Act, 1962 was noted, with the tribunal clarifying the correct legal provisions under Section 129D(2). The case underscores the importance of procedural adherence and accurate application of statutory provisions in Customs Act cases. en-us Tue, 23 Dec 2008 00:00:00 +0530 Thu, 18 Oct 2012 12:21:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125027 The Appellate Tribunal CESTAT, KOLKATA set aside separate orders issued by the lower appellate Authority for the Respondent importer's Appeal and the Department's Appeal, emphasizing the need for consolidated orders. The tribunal highlighted the lower appellate Authority's procedural error in not considering both Appeals together, leading to a remand for a fresh consideration. Additionally, the misinterpretation of the Departmental Appeal under Section 128 of the Customs Act, 1962 was noted, with the tribunal clarifying the correct legal provisions under Section 129D(2). The case underscores the importance of procedural adherence and accurate application of statutory provisions in Customs Act cases. Case-Laws Customs Tue, 23 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125027