https://www.taxtmi.com/caselaws?id=366056 A de novo adjudication is confined to the scope of the remand and cannot travel beyond the limited direction issued earlier. Issues decided in an earlier appellate order that was not challenged by the Department attain finality and cannot be reopened in later proceedings. The country of origin certificate was accepted as genuine on the evidence, and clearance of the goods for home consumption was upheld. An objection regarding BIS registration, not raised in the original proceedings, could not be introduced for the first time at the appellate stage. The article states that the appeal failed because no legal infirmity was shown in the impugned order. en-us Wed, 06 Jun 2018 00:00:00 +0530 Wed, 29 Aug 2018 06:25:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366056 A de novo adjudication is confined to the scope of the remand and cannot travel beyond the limited direction issued earlier. Issues decided in an earlier appellate order that was not challenged by the Department attain finality and cannot be reopened in later proceedings. The country of origin certificate was accepted as genuine on the evidence, and clearance of the goods for home consumption was upheld. An objection regarding BIS registration, not raised in the original proceedings, could not be introduced for the first time at the appellate stage. The article states that the appeal failed because no legal infirmity was shown in the impugned order. Case-Laws Customs Wed, 06 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366056