https://www.taxtmi.com/caselaws?id=366056 De novo adjudication must remain within the limited scope of remand. Where an earlier appellate order confined verification to the genuineness of a country of origin certificate and was not challenged by the Department, its conclusions attained finality and could not be reopened. The certificate was accepted as genuine because the declared origin was not contradicted by the chartered engineer's report, permitting clearance of the goods for home consumption on the prescribed terms. An objection concerning BIS registration, absent from the original proceedings, could not be raised for the first time at the appellate stage. The departmental appeal therefore failed. 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 De novo adjudication must remain within the limited scope of remand. Where an earlier appellate order confined verification to the genuineness of a country of origin certificate and was not challenged by the Department, its conclusions attained finality and could not be reopened. The certificate was accepted as genuine because the declared origin was not contradicted by the chartered engineer's report, permitting clearance of the goods for home consumption on the prescribed terms. An objection concerning BIS registration, absent from the original proceedings, could not be raised for the first time at the appellate stage. The departmental appeal therefore failed. Case-Laws Customs Wed, 06 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366056