https://www.taxtmi.com/caselaws?id=3090 The High Court set aside the Customs, Excise and Service Tax Appellate Tribunal's dismissal of the appeal due to the lawyer's absence, emphasizing the lack of specific findings against the Appellants. The Court disagreed with penalizing both the corporation and its proprietor, highlighting the failure to consider the Custom House Agent's liability. Consequently, the Court ruled in favor of the Appellants, restoring the appeals for fresh consideration by the Tribunal and emphasizing the need for a thorough review of the Appellants' liability. en-us Wed, 19 Dec 2007 00:00:00 +0530 Wed, 16 Apr 2008 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3090 The High Court set aside the Customs, Excise and Service Tax Appellate Tribunal's dismissal of the appeal due to the lawyer's absence, emphasizing the lack of specific findings against the Appellants. The Court disagreed with penalizing both the corporation and its proprietor, highlighting the failure to consider the Custom House Agent's liability. Consequently, the Court ruled in favor of the Appellants, restoring the appeals for fresh consideration by the Tribunal and emphasizing the need for a thorough review of the Appellants' liability. Case-Laws Customs Wed, 19 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3090