https://www.taxtmi.com/caselaws?id=286533 A rectification application was found not maintainable where the record showed that the Tribunal had already considered the written submissions, appeal grounds and supporting reports; a mere reference to one party's reliance on the impugned order did not establish non-consideration. The Tribunal also directed the customs authority to communicate the duty payable so that the earlier release direction could be implemented, and upon payment to release the goods within the stipulated time. It further required consideration of rent and demurrage charges under the applicable customs notification governing cargo handling in customs areas. The result was rejection of the Revenue's challenge and issuance of consequential administrative directions in favour of the assessee. en-us Fri, 17 May 2019 00:00:00 +0530 Tue, 03 Mar 2020 10:22:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286533 A rectification application was found not maintainable where the record showed that the Tribunal had already considered the written submissions, appeal grounds and supporting reports; a mere reference to one party's reliance on the impugned order did not establish non-consideration. The Tribunal also directed the customs authority to communicate the duty payable so that the earlier release direction could be implemented, and upon payment to release the goods within the stipulated time. It further required consideration of rent and demurrage charges under the applicable customs notification governing cargo handling in customs areas. The result was rejection of the Revenue's challenge and issuance of consequential administrative directions in favour of the assessee. Case-Laws Customs Fri, 17 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286533