https://www.taxtmi.com/caselaws?id=428283 An appellate remand was held unsustainable where the first appellate authority departed from binding judicial directions applicable to similar imports without recording any distinguishing facts. The Tribunal found that, in the absence of peculiar circumstances justifying different treatment, the remand was inconsistent with the governing legal position. It therefore set aside the remand order and directed provisional release of the goods, subject to compliance with the remaining statutory requirements. en-us Fri, 23 Sep 2022 00:00:00 +0530 Wed, 28 Sep 2022 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428283 An appellate remand was held unsustainable where the first appellate authority departed from binding judicial directions applicable to similar imports without recording any distinguishing facts. The Tribunal found that, in the absence of peculiar circumstances justifying different treatment, the remand was inconsistent with the governing legal position. It therefore set aside the remand order and directed provisional release of the goods, subject to compliance with the remaining statutory requirements. Case-Laws Customs Fri, 23 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428283