https://www.taxtmi.com/caselaws?id=442620 The Tribunal set aside the duty liability enhancement under the Customs Act, 1962, for reported transactions with related suppliers. The Tribunal found the first appellate authority lacked jurisdiction to decide on the appeal and questioned the validity of directives from the GATT Valuation Cell. Emphasizing compliance with statutory provisions, the Tribunal ruled the loading directive lacked validity and directed the appeal back to the first authority for proper disposal. The Tribunal deemed the appeals premature and implied a lack of jurisdiction, instructing consideration of appropriate statutory remedies. en-us Tue, 29 Aug 2023 00:00:00 +0530 Wed, 06 Sep 2023 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442620 The Tribunal set aside the duty liability enhancement under the Customs Act, 1962, for reported transactions with related suppliers. The Tribunal found the first appellate authority lacked jurisdiction to decide on the appeal and questioned the validity of directives from the GATT Valuation Cell. Emphasizing compliance with statutory provisions, the Tribunal ruled the loading directive lacked validity and directed the appeal back to the first authority for proper disposal. The Tribunal deemed the appeals premature and implied a lack of jurisdiction, instructing consideration of appropriate statutory remedies. Case-Laws Customs Tue, 29 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442620