https://www.taxtmi.com/caselaws?id=125105 The Appellate Tribunal CESTAT, New Delhi, dismissed the appeal challenging a remand order by the Commissioner (Appeals) post-amendment in Section 128A(3) of the Customs Act. The Tribunal held that the appellate authority retains the jurisdiction to remand a case, citing the Supreme Court's decision in Union of India v. Umesh Dhaimode. The Tribunal emphasized the binding nature of Supreme Court decisions on all courts and authorities, rejecting arguments based on differing High Court opinions. The Tribunal did not delve into the case's merits, focusing solely on the jurisdictional issue and ultimately dismissing the appeal. en-us Mon, 27 Oct 2008 00:00:00 +0530 Fri, 19 Oct 2012 15:42:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125105 The Appellate Tribunal CESTAT, New Delhi, dismissed the appeal challenging a remand order by the Commissioner (Appeals) post-amendment in Section 128A(3) of the Customs Act. The Tribunal held that the appellate authority retains the jurisdiction to remand a case, citing the Supreme Court's decision in Union of India v. Umesh Dhaimode. The Tribunal emphasized the binding nature of Supreme Court decisions on all courts and authorities, rejecting arguments based on differing High Court opinions. The Tribunal did not delve into the case's merits, focusing solely on the jurisdictional issue and ultimately dismissing the appeal. Case-Laws Customs Mon, 27 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125105