https://www.taxtmi.com/caselaws?id=449630 An appellate order refusing exemption was set aside because it merely repeated the original authority's findings and failed to deal with the appellant's specific grounds and oral submissions, including reliance on the circular permitting third-country invoicing for goods originating from a least developed country. The court held that an appellate authority must independently consider the controversy before it and record reasons on the submissions raised. As the impugned order lacked such independent reasoning, it was quashed and the matter was remanded for fresh consideration after granting a reasonable opportunity of hearing and personal hearing. en-us Mon, 12 Feb 2024 00:00:00 +0530 Fri, 16 Feb 2024 07:29:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449630 An appellate order refusing exemption was set aside because it merely repeated the original authority's findings and failed to deal with the appellant's specific grounds and oral submissions, including reliance on the circular permitting third-country invoicing for goods originating from a least developed country. The court held that an appellate authority must independently consider the controversy before it and record reasons on the submissions raised. As the impugned order lacked such independent reasoning, it was quashed and the matter was remanded for fresh consideration after granting a reasonable opportunity of hearing and personal hearing. Case-Laws Customs Mon, 12 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449630