https://www.taxtmi.com/caselaws?id=183874 The petition challenging the Customs Excise Service Tax Appellate Tribunal (CESTAT) order regarding customs duty on a ship purchase and subsequent refund claim was successful. The court found the CESTAT order lacked detailed reasoning and consideration of submissions, leading to its quashing. The case was remanded to CESTAT for a fresh hearing with proper opportunity for both parties, emphasizing the need for factual foundations and evidence to support legal propositions. The judgment highlighted the importance of thorough reasoning in tribunal orders, ultimately allowing the petition without awarding costs. en-us Wed, 30 Nov 2005 00:00:00 +0530 Thu, 23 Jun 2016 17:42:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183874 The petition challenging the Customs Excise Service Tax Appellate Tribunal (CESTAT) order regarding customs duty on a ship purchase and subsequent refund claim was successful. The court found the CESTAT order lacked detailed reasoning and consideration of submissions, leading to its quashing. The case was remanded to CESTAT for a fresh hearing with proper opportunity for both parties, emphasizing the need for factual foundations and evidence to support legal propositions. The judgment highlighted the importance of thorough reasoning in tribunal orders, ultimately allowing the petition without awarding costs. Case-Laws Customs Wed, 30 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183874