https://www.taxtmi.com/caselaws?id=441446 The High Court set aside the Tribunal's orders in a case involving a start-up company in the automotive industry importing goods from a related party. The Tribunal's dismissal of the appeal without hearing the merits was deemed unjustified. The Court directed the Tribunal to consider the merits of the case, emphasizing the need for proper adjudication before resorting to remand or dismissal. Additionally, the rejection of the rectification application was found unsustainable, leading to the restoration of the appeal for a decision on its merits. en-us Tue, 08 Aug 2023 00:00:00 +0530 Wed, 09 Aug 2023 07:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441446 The High Court set aside the Tribunal's orders in a case involving a start-up company in the automotive industry importing goods from a related party. The Tribunal's dismissal of the appeal without hearing the merits was deemed unjustified. The Court directed the Tribunal to consider the merits of the case, emphasizing the need for proper adjudication before resorting to remand or dismissal. Additionally, the rejection of the rectification application was found unsustainable, leading to the restoration of the appeal for a decision on its merits. Case-Laws Customs Tue, 08 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441446