https://www.taxtmi.com/caselaws?id=415921 The High Court set aside the order under appeal and remitted the matter to CESTAT for further consideration. The judgment clarified that none of the issues on merits between the parties were examined, leaving them open for decision by the Tribunal. The decision highlighted the importance of ensuring the correct exercise of jurisdiction by the Commissioner of Customs and the legality of non-imposition of penalties on specific officers. en-us Tue, 30 Nov 2021 00:00:00 +0530 Fri, 17 Dec 2021 08:52:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415921 The High Court set aside the order under appeal and remitted the matter to CESTAT for further consideration. The judgment clarified that none of the issues on merits between the parties were examined, leaving them open for decision by the Tribunal. The decision highlighted the importance of ensuring the correct exercise of jurisdiction by the Commissioner of Customs and the legality of non-imposition of penalties on specific officers. Case-Laws Customs Tue, 30 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415921