https://www.taxtmi.com/caselaws?id=346452 The Tax Appeal was dismissed by the High Court as it did not meet the exceptions outlined in the circulars issued by CBEC for pursuing appeals. The case involved a dispute over the remission of duty due to short receipt of goods after clearance for home consumption under section 23 of the Customs Act, 1962. The Tribunal had ordered a refund of customs duty based on the alleged short delivery of goods, which the department contested. The High Court emphasized the importance of following the guidelines set by CBEC for pursuing appeals, ultimately leading to the dismissal of the Tax Appeal. en-us Thu, 10 Aug 2017 00:00:00 +0530 Wed, 16 Aug 2017 08:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346452 The Tax Appeal was dismissed by the High Court as it did not meet the exceptions outlined in the circulars issued by CBEC for pursuing appeals. The case involved a dispute over the remission of duty due to short receipt of goods after clearance for home consumption under section 23 of the Customs Act, 1962. The Tribunal had ordered a refund of customs duty based on the alleged short delivery of goods, which the department contested. The High Court emphasized the importance of following the guidelines set by CBEC for pursuing appeals, ultimately leading to the dismissal of the Tax Appeal. Case-Laws Customs Thu, 10 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346452