https://www.taxtmi.com/caselaws?id=440119 A subordinate adjudicating authority must comply strictly with a final remand order, and departure from the Tribunal's directions amounts to a jurisdictional error and error of law. Here, the order-in-original passed after remand was held unsustainable because the authority travelled beyond the binding remand scope, introduced its own reasoning, and failed to implement the directed relief linked to Notification No. 62/2007-Cus. The availability of an alternate appeal did not bar writ interference, since the impugned action was contrary to a final and binding remand order. The challenged adjudication was set aside and the matter was sent back for fresh decision in strict compliance with the remand directions. en-us Thu, 06 Jul 2023 00:00:00 +0530 Wed, 31 Jan 2024 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440119 A subordinate adjudicating authority must comply strictly with a final remand order, and departure from the Tribunal's directions amounts to a jurisdictional error and error of law. Here, the order-in-original passed after remand was held unsustainable because the authority travelled beyond the binding remand scope, introduced its own reasoning, and failed to implement the directed relief linked to Notification No. 62/2007-Cus. The availability of an alternate appeal did not bar writ interference, since the impugned action was contrary to a final and binding remand order. The challenged adjudication was set aside and the matter was sent back for fresh decision in strict compliance with the remand directions. Case-Laws Customs Thu, 06 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440119