https://www.taxtmi.com/caselaws?id=443900 The court held that the Commissioner (Appeals) does not have the authority to remand a case for a fresh appeal under the Customs Act, 1962. The judgment emphasized the need for decisions based on legal provisions and adherence to natural justice principles. The impugned orders were set aside, and the issues were restored to the Commissioner (Appeals) for a new decision in compliance with the law. en-us Wed, 04 Oct 2023 00:00:00 +0530 Thu, 05 Oct 2023 07:43:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443900 The court held that the Commissioner (Appeals) does not have the authority to remand a case for a fresh appeal under the Customs Act, 1962. The judgment emphasized the need for decisions based on legal provisions and adherence to natural justice principles. The impugned orders were set aside, and the issues were restored to the Commissioner (Appeals) for a new decision in compliance with the law. Case-Laws Customs Wed, 04 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443900