https://www.taxtmi.com/caselaws?id=399897 The Tribunal determined that the Single Member Bench had jurisdiction to hear an early hearing application concerning the release of goods requiring a certificate from the BIS Authority, despite not involving customs duty rates or goods' value. Emphasizing the urgency due to potential obsolescence of the goods, the Tribunal allowed the application, highlighting the need for timely resolution of appeals involving live consignments. The case showcased the Tribunal's discretion in granting early hearings based on practical concerns, while ensuring compliance with statutory provisions and procedural requirements for goods release. en-us Tue, 06 Oct 2020 00:00:00 +0530 Thu, 22 Oct 2020 10:34:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399897 The Tribunal determined that the Single Member Bench had jurisdiction to hear an early hearing application concerning the release of goods requiring a certificate from the BIS Authority, despite not involving customs duty rates or goods' value. Emphasizing the urgency due to potential obsolescence of the goods, the Tribunal allowed the application, highlighting the need for timely resolution of appeals involving live consignments. The case showcased the Tribunal's discretion in granting early hearings based on practical concerns, while ensuring compliance with statutory provisions and procedural requirements for goods release. Case-Laws Customs Tue, 06 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399897