https://www.taxtmi.com/caselaws?id=386943 The High Court addressed the competence and jurisdiction under the amended Section 28 of the Customs Act, 1962, considering conflicting judicial opinions and previous judgments. Referring to pending issues before the Supreme Court, the Court directed the Customs, Excise and Service Tax Appellate Tribunal to independently assess jurisdiction and decide the appeal on merits, including penalties, following a similar approach in a previous case. The appeal was allowed in part, with instructions for the Tribunal to proceed after issuing notice to the respondent. en-us Mon, 30 Sep 2019 00:00:00 +0530 Sun, 13 Oct 2019 10:49:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386943 The High Court addressed the competence and jurisdiction under the amended Section 28 of the Customs Act, 1962, considering conflicting judicial opinions and previous judgments. Referring to pending issues before the Supreme Court, the Court directed the Customs, Excise and Service Tax Appellate Tribunal to independently assess jurisdiction and decide the appeal on merits, including penalties, following a similar approach in a previous case. The appeal was allowed in part, with instructions for the Tribunal to proceed after issuing notice to the respondent. Case-Laws Customs Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386943