https://www.taxtmi.com/caselaws?id=248574 The Tribunal set aside the Commissioner (Appeals)'s decision dismissing the appeal on Merchant Overtime charges, emphasizing the need for a decision on merits based on relevant legal precedents. It found the jurisdictional challenge valid, remanding the case for further proceedings considering judgments by higher authorities. The dispute over the applicability of MOT charges during office hours for supervision of export consignments was deemed distinct from the case cited by the Commissioner (Appeals), warranting a fresh examination in accordance with Customs Act regulations and established legal principles. en-us Fri, 27 Sep 2013 00:00:00 +0530 Mon, 16 Jun 2014 22:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248574 The Tribunal set aside the Commissioner (Appeals)'s decision dismissing the appeal on Merchant Overtime charges, emphasizing the need for a decision on merits based on relevant legal precedents. It found the jurisdictional challenge valid, remanding the case for further proceedings considering judgments by higher authorities. The dispute over the applicability of MOT charges during office hours for supervision of export consignments was deemed distinct from the case cited by the Commissioner (Appeals), warranting a fresh examination in accordance with Customs Act regulations and established legal principles. Case-Laws Customs Fri, 27 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248574