https://www.taxtmi.com/caselaws?id=365026 The Appellate Tribunal CESTAT KOLKATA remanded the case for fresh adjudication by the Commissioner (Appeals) after finding that the Commissioner did not address the case on its merits. The Tribunal emphasized the quasi-judicial nature of orders under the Customs Act, stating that Bills of Entry are appealable orders under Section 128. It clarified the interpretation of Section 128, the applicability of excise duty exemptions, and procedural requirements for filing appeals. Ultimately, the Tribunal allowed the appeals, directing a reexamination of the case to ensure a fair hearing and proper adjudication in accordance with the law. en-us Fri, 16 Mar 2018 00:00:00 +0530 Thu, 09 Aug 2018 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365026 The Appellate Tribunal CESTAT KOLKATA remanded the case for fresh adjudication by the Commissioner (Appeals) after finding that the Commissioner did not address the case on its merits. The Tribunal emphasized the quasi-judicial nature of orders under the Customs Act, stating that Bills of Entry are appealable orders under Section 128. It clarified the interpretation of Section 128, the applicability of excise duty exemptions, and procedural requirements for filing appeals. Ultimately, the Tribunal allowed the appeals, directing a reexamination of the case to ensure a fair hearing and proper adjudication in accordance with the law. Case-Laws Customs Fri, 16 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365026