https://www.taxtmi.com/caselaws?id=250746 The High Court found errors in the Tribunal and Commissioner (Appeals) decisions regarding the clearance of goods without a valid BIS certificate. The case was remanded for a fresh decision, emphasizing the discretionary nature of Section 125 of the Customs Act and the safety concerns related to importing goods without proper certification. The Commissioner (Appeals) was directed to consider all relevant facts, including the new BIS certification obtained by the importer, and to decide promptly. The writ petition was disposed of accordingly. en-us Mon, 04 Aug 2014 00:00:00 +0530 Wed, 26 Nov 2014 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250746 The High Court found errors in the Tribunal and Commissioner (Appeals) decisions regarding the clearance of goods without a valid BIS certificate. The case was remanded for a fresh decision, emphasizing the discretionary nature of Section 125 of the Customs Act and the safety concerns related to importing goods without proper certification. The Commissioner (Appeals) was directed to consider all relevant facts, including the new BIS certification obtained by the importer, and to decide promptly. The writ petition was disposed of accordingly. Case-Laws Customs Mon, 04 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250746