https://www.taxtmi.com/caselaws?id=435367 The Appellate Tribunal set aside the Commissioner (Appeals)'s rejection of appeals by M/s. Kanam Latex Industries (P) Ltd. regarding the imposition of additional customs duty on imported rubber gloves. The Tribunal remanded the matters to the original authority for compliance with procedural requirements under section 17(5) of the Customs Act, 1962, as the appellant had not paid duty under protest as required by law. The Tribunal found that the Commissioner (Appeals) had misinterpreted the legal obligations and directed a reassessment based on the merits of the case. en-us Fri, 17 Mar 2023 00:00:00 +0530 Sat, 18 Mar 2023 08:29:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435367 The Appellate Tribunal set aside the Commissioner (Appeals)'s rejection of appeals by M/s. Kanam Latex Industries (P) Ltd. regarding the imposition of additional customs duty on imported rubber gloves. The Tribunal remanded the matters to the original authority for compliance with procedural requirements under section 17(5) of the Customs Act, 1962, as the appellant had not paid duty under protest as required by law. The Tribunal found that the Commissioner (Appeals) had misinterpreted the legal obligations and directed a reassessment based on the merits of the case. Case-Laws Customs Fri, 17 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435367