https://www.taxtmi.com/caselaws?id=438442 The Tribunal set aside the lower authority's order and remanded the case for reconsideration. The appellant, M/s Bharat Heavy Electricals Limited, sought an amendment to the Shipping Bill to correct a code for claiming a brand rate of drawback. The Tribunal found that the lower authorities failed to properly assess the documentary evidence available at the time of export. The case was returned to the original authority for a fresh adjudication, requiring a thorough examination of the evidence and a reasonable opportunity for a personal hearing. The decision was pronounced on 29.05.2023. en-us Mon, 29 May 2023 00:00:00 +0530 Tue, 21 Nov 2023 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438442 The Tribunal set aside the lower authority's order and remanded the case for reconsideration. The appellant, M/s Bharat Heavy Electricals Limited, sought an amendment to the Shipping Bill to correct a code for claiming a brand rate of drawback. The Tribunal found that the lower authorities failed to properly assess the documentary evidence available at the time of export. The case was returned to the original authority for a fresh adjudication, requiring a thorough examination of the evidence and a reasonable opportunity for a personal hearing. The decision was pronounced on 29.05.2023. Case-Laws Customs Mon, 29 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438442