https://www.taxtmi.com/caselaws?id=395770 The Tribunal set aside the impugned order and remanded the matter for re-determination, emphasizing the need for fresh adjudication on specific issues after providing the necessary statements to the appellant. The charges under Regulations 10(a), 10(d), 10(m), and 10(n) were not upheld due to insufficient evidence and procedural lapses. The limitation argument under Regulation 17 was dismissed, confirming that the proceedings were initiated within the prescribed period. en-us Thu, 04 Jun 2020 00:00:00 +0530 Sat, 06 Jun 2020 11:07:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395770 The Tribunal set aside the impugned order and remanded the matter for re-determination, emphasizing the need for fresh adjudication on specific issues after providing the necessary statements to the appellant. The charges under Regulations 10(a), 10(d), 10(m), and 10(n) were not upheld due to insufficient evidence and procedural lapses. The limitation argument under Regulation 17 was dismissed, confirming that the proceedings were initiated within the prescribed period. Case-Laws Customs Thu, 04 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395770