https://www.taxtmi.com/caselaws?id=364866 The High Court allowed exemption applications in various CUSAA cases subject to all just exceptions and disposed of the applications accordingly. Delay applications in CUSAA cases were also allowed, and the delay in filing appeals was condoned based on reasons provided. Regarding competence and jurisdiction under Section 28 of the Customs Act, 1962, the High Court addressed the Revenue's grievance related to remand issues by CESTAT and conflicting views on DRI's jurisdiction. The Court directed CESTAT to independently assess jurisdiction and decide on appeals' merits, including penalties, allowing the appeals in part. en-us Fri, 03 Aug 2018 00:00:00 +0530 Mon, 06 Aug 2018 08:01:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364866 The High Court allowed exemption applications in various CUSAA cases subject to all just exceptions and disposed of the applications accordingly. Delay applications in CUSAA cases were also allowed, and the delay in filing appeals was condoned based on reasons provided. Regarding competence and jurisdiction under Section 28 of the Customs Act, 1962, the High Court addressed the Revenue's grievance related to remand issues by CESTAT and conflicting views on DRI's jurisdiction. The Court directed CESTAT to independently assess jurisdiction and decide on appeals' merits, including penalties, allowing the appeals in part. Case-Laws Customs Fri, 03 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364866