https://www.taxtmi.com/highlights?id=74408 Validity of remand order passed by the Commissioner (Appeals) - The tribunal found that the Commissioner (Appeals) erred in remanding the case without meeting specific statutory conditions under Section 128A(3)(b) of the Customs Act, 1962. The tribunal set aside the impugned remand order and directed the Commissioner (Appeals) to re-examine and dispose of the matter afresh on merits, emphasizing the importance of adhering to legal provisions in appellate proceedings. - AT en-us Sat, 27 Jan 2024 10:37:35 +0530 Sat, 27 Jan 2024 10:37:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74408 Validity of remand order passed by the Commissioner (Appeals) - The tribunal found that the Commissioner (Appeals) erred in remanding the case without meeting specific statutory conditions under Section 128A(3)(b) of the Customs Act, 1962. The tribunal set aside the impugned remand order and directed the Commissioner (Appeals) to re-examine and dispose of the matter afresh on merits, emphasizing the importance of adhering to legal provisions in appellate proceedings. - AT Highlights Customs Sat, 27 Jan 2024 10:37:35 +0530 https://www.taxtmi.com/highlights?id=74408