https://www.taxtmi.com/caselaws?id=367418 The appeal raised concerns about conflicting judicial opinions on the competence and jurisdiction under the amended Section 28 of the Customs Act, 1962. Due to this dichotomy, the Customs, Excise and Service Tax Appellate Tribunal remanded the issues for reconsideration by the concerned Commissioner. The decision was influenced by previous judgments such as M/s. Mangli Impex Limited v. Union of India and Vipul Overseas Pvt. Ltd. v. Commissioner of Customs & Ors. The High Court emphasized the need for an independent assessment of jurisdictional matters and a thorough review of the appeal, including penalty considerations, without being swayed by previous judgments, especially with similar issues pending before the Supreme Court. en-us Fri, 07 Sep 2018 00:00:00 +0530 Thu, 20 Sep 2018 08:22:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367418 The appeal raised concerns about conflicting judicial opinions on the competence and jurisdiction under the amended Section 28 of the Customs Act, 1962. Due to this dichotomy, the Customs, Excise and Service Tax Appellate Tribunal remanded the issues for reconsideration by the concerned Commissioner. The decision was influenced by previous judgments such as M/s. Mangli Impex Limited v. Union of India and Vipul Overseas Pvt. Ltd. v. Commissioner of Customs & Ors. The High Court emphasized the need for an independent assessment of jurisdictional matters and a thorough review of the appeal, including penalty considerations, without being swayed by previous judgments, especially with similar issues pending before the Supreme Court. Case-Laws Customs Fri, 07 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367418