https://www.taxtmi.com/caselaws?id=257441 Entitlement to customs duty exemption under Notification No. 20/99-Cus was linked to production of an end-use certificate issued by the jurisdictional Assistant Commissioner, so the connected challenge to the rejection of that certificate had to be heard with the exemption appeals to avoid inconsistent outcomes. Applying the public notices on allocation and transfer of cases, the tribunal found it appropriate that both matters be listed before the same Bench. The request for joint hearing was accepted, and the matter was directed to be placed before the President of CESTAT for constitution of a Bench at Mumbai or Chennai to hear both appeals together. en-us Thu, 04 Sep 2014 00:00:00 +0530 Thu, 12 Mar 2015 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257441 Entitlement to customs duty exemption under Notification No. 20/99-Cus was linked to production of an end-use certificate issued by the jurisdictional Assistant Commissioner, so the connected challenge to the rejection of that certificate had to be heard with the exemption appeals to avoid inconsistent outcomes. Applying the public notices on allocation and transfer of cases, the tribunal found it appropriate that both matters be listed before the same Bench. The request for joint hearing was accepted, and the matter was directed to be placed before the President of CESTAT for constitution of a Bench at Mumbai or Chennai to hear both appeals together. Case-Laws Customs Thu, 04 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257441