https://www.taxtmi.com/caselaws?id=333120 The Tribunal found that the respondent's claim of having a licence at the time of clearance did not absolve them of wrongdoing as no licence was present during clearance. The Tribunal emphasized the importance of focusing on legal aspects and evidence in resolving disputes effectively. It highlighted the necessity for appellate orders to be concise, coherent, and based on relevant legal principles, setting aside irrelevant remarks and instructing a reconsideration based on law and evidence. The Tribunal directed a prompt decision within a month, ensuring a fair resolution in compliance with legal procedures. en-us Thu, 11 Aug 2016 00:00:00 +0530 Wed, 05 Oct 2016 09:11:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333120 The Tribunal found that the respondent's claim of having a licence at the time of clearance did not absolve them of wrongdoing as no licence was present during clearance. The Tribunal emphasized the importance of focusing on legal aspects and evidence in resolving disputes effectively. It highlighted the necessity for appellate orders to be concise, coherent, and based on relevant legal principles, setting aside irrelevant remarks and instructing a reconsideration based on law and evidence. The Tribunal directed a prompt decision within a month, ensuring a fair resolution in compliance with legal procedures. Case-Laws Customs Thu, 11 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333120