https://www.taxtmi.com/caselaws?id=408374 Rule 6A of the CESTAT Procedure Rules, 1982 ordinarily permits one memorandum of appeal even where an impugned order covers multiple bills of entry, but separate memoranda are required where the order-in-appeal relates to more than one order-in-original. On the facts, each of the 84 bills of entry had been challenged separately before the Commissioner (Appeals), so they were treated as distinct assessment orders for appeal purposes. A precedent relied on by the appellant was distinguished as factually different. Separate appeals were therefore required for each bill of entry, and additional appeals had to be filed. en-us Mon, 24 May 2021 00:00:00 +0530 Wed, 09 Jun 2021 09:25:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408374 Rule 6A of the CESTAT Procedure Rules, 1982 ordinarily permits one memorandum of appeal even where an impugned order covers multiple bills of entry, but separate memoranda are required where the order-in-appeal relates to more than one order-in-original. On the facts, each of the 84 bills of entry had been challenged separately before the Commissioner (Appeals), so they were treated as distinct assessment orders for appeal purposes. A precedent relied on by the appellant was distinguished as factually different. Separate appeals were therefore required for each bill of entry, and additional appeals had to be filed. Case-Laws Customs Mon, 24 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408374