https://www.taxtmi.com/caselaws?id=376403 The Court allowed the condonation of delay in multiple applications filed by the appellant in CUSAA cases. The Court emphasized the need for an independent consideration of jurisdiction and directed CESTAT to decide the appeals on their merits, including the imposition of penalties. CESTAT remanded the issues for reconsideration by the Commissioner based on conflicting opinions on the competence and jurisdiction under Section 28 of the Customs Act, 1962. The Court disposed of the appeals, allowing CESTAT to independently determine jurisdiction and decide on the imposition of penalties, following previous judgments and acknowledging pending issues before the Supreme Court. en-us Fri, 10 Aug 2018 00:00:00 +0530 Fri, 08 Mar 2019 08:09:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376403 The Court allowed the condonation of delay in multiple applications filed by the appellant in CUSAA cases. The Court emphasized the need for an independent consideration of jurisdiction and directed CESTAT to decide the appeals on their merits, including the imposition of penalties. CESTAT remanded the issues for reconsideration by the Commissioner based on conflicting opinions on the competence and jurisdiction under Section 28 of the Customs Act, 1962. The Court disposed of the appeals, allowing CESTAT to independently determine jurisdiction and decide on the imposition of penalties, following previous judgments and acknowledging pending issues before the Supreme Court. Case-Laws Customs Fri, 10 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376403