https://www.taxtmi.com/caselaws?id=182334 The High Court ruled that a Single Member of the Tribunal was not authorized to hear and decide the appeal due to the redemption fine exceeding the limit set by Section 129C(4) of the Customs Act. The Court held in favor of the assessee, directing the matter to be sent back to the Tribunal for proper disposal. The bank guarantee provided by the appellant was ordered to remain in force until the appeal process is completed, emphasizing the importance of following statutory provisions for a fair resolution. en-us Wed, 14 Nov 2007 00:00:00 +0530 Sat, 07 May 2016 14:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182334 The High Court ruled that a Single Member of the Tribunal was not authorized to hear and decide the appeal due to the redemption fine exceeding the limit set by Section 129C(4) of the Customs Act. The Court held in favor of the assessee, directing the matter to be sent back to the Tribunal for proper disposal. The bank guarantee provided by the appellant was ordered to remain in force until the appeal process is completed, emphasizing the importance of following statutory provisions for a fair resolution. Case-Laws Customs Wed, 14 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182334