https://www.taxtmi.com/caselaws?id=313142 Where the appellate prayer was confined to remand for reassessment, the Commissioner (Appeals) should not have gone further and recorded a substantive finding on eligibility to the customs notification. The appellate order was therefore modified to that extent, and the matter was remanded to the original authority to reconsider entitlement to concessional duty after examining the country-of-origin certificates and the applicable customs notifications, including the time-limit for producing such certificates within 12 months from shipment. en-us Fri, 22 Sep 2023 00:00:00 +0530 Wed, 27 Mar 2024 18:12:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313142 Where the appellate prayer was confined to remand for reassessment, the Commissioner (Appeals) should not have gone further and recorded a substantive finding on eligibility to the customs notification. The appellate order was therefore modified to that extent, and the matter was remanded to the original authority to reconsider entitlement to concessional duty after examining the country-of-origin certificates and the applicable customs notifications, including the time-limit for producing such certificates within 12 months from shipment. Case-Laws Customs Fri, 22 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313142