https://www.taxtmi.com/caselaws?id=265553 The Tribunal allowed the appeal, remanding the case to the adjudicating authority to decide on confiscation, fine, and penalty issues in consideration of the discrepancies in part numbers in imported goods under an Advance License. The delay in filing the appeal was condoned due to confusion regarding the adjudicating authority's role post-remand by the Commissioner (Appeals). The Tribunal emphasized that the determination of fine and penalty was crucial to the case's merits and should be decided after affording a fair hearing to the appellants. en-us Wed, 29 Jul 2015 00:00:00 +0530 Tue, 13 Oct 2015 06:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265553 The Tribunal allowed the appeal, remanding the case to the adjudicating authority to decide on confiscation, fine, and penalty issues in consideration of the discrepancies in part numbers in imported goods under an Advance License. The delay in filing the appeal was condoned due to confusion regarding the adjudicating authority's role post-remand by the Commissioner (Appeals). The Tribunal emphasized that the determination of fine and penalty was crucial to the case's merits and should be decided after affording a fair hearing to the appellants. Case-Laws Customs Wed, 29 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265553