https://www.taxtmi.com/caselaws?id=264759 An adjudicating authority in remand proceedings cannot go beyond the Tribunal's limited directions: where the remand confined reconsideration to the normal limitation period, confirmation of demand for the extended period and imposition of penalty were unsustainable and had to be set aside. The claim for concessional customs duty on imports from Indonesia also required fresh factual examination because the documentary evidence of origin had not been fully assessed, including the importer's explanation for non-production of originals. The matter was therefore remanded for reconsideration strictly within the permitted period and for re-examination of eligibility under the relevant notifications. en-us Tue, 22 Sep 2015 00:00:00 +0530 Wed, 08 Feb 2017 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264759 An adjudicating authority in remand proceedings cannot go beyond the Tribunal's limited directions: where the remand confined reconsideration to the normal limitation period, confirmation of demand for the extended period and imposition of penalty were unsustainable and had to be set aside. The claim for concessional customs duty on imports from Indonesia also required fresh factual examination because the documentary evidence of origin had not been fully assessed, including the importer's explanation for non-production of originals. The matter was therefore remanded for reconsideration strictly within the permitted period and for re-examination of eligibility under the relevant notifications. Case-Laws Customs Tue, 22 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264759