https://www.taxtmi.com/caselaws?id=440049 The Tribunal ruled in favor of the appellant, setting aside the Commissioner of Customs (Appeals) dismissal of the appeal. The Tribunal held that the communication from the assessing officer constituted a conclusive decision denying exemption under the DFIA Scheme, making it challengeable through an appeal. The Tribunal remanded the matter to the Commissioner (Appeals) for reconsideration on merits within four weeks, emphasizing adherence to principles of natural justice and deciding on the appeal's merit without questioning its maintainability. en-us Thu, 06 Jul 2023 00:00:00 +0530 Fri, 07 Jul 2023 09:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440049 The Tribunal ruled in favor of the appellant, setting aside the Commissioner of Customs (Appeals) dismissal of the appeal. The Tribunal held that the communication from the assessing officer constituted a conclusive decision denying exemption under the DFIA Scheme, making it challengeable through an appeal. The Tribunal remanded the matter to the Commissioner (Appeals) for reconsideration on merits within four weeks, emphasizing adherence to principles of natural justice and deciding on the appeal's merit without questioning its maintainability. Case-Laws Customs Thu, 06 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440049