https://www.taxtmi.com/caselaws?id=752521 The CESTAT Mumbai set aside the first appellate authority's order regarding seized goods and remanded the matter to the Commissioner of Customs (Appeals), Mumbai for fresh adjudication. The Tribunal found that the appellate authority had proceeded without considering the prior Tribunal decision in a related case involving the same goods, which had already determined the burden of proof issues. The first appellate authority failed to account for essential facts and the changed legal position following the earlier Tribunal ruling, necessitating a fresh hearing with proper opportunity for submissions. en-us Wed, 08 May 2024 00:00:00 +0530 Fri, 10 May 2024 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752521 The CESTAT Mumbai set aside the first appellate authority's order regarding seized goods and remanded the matter to the Commissioner of Customs (Appeals), Mumbai for fresh adjudication. The Tribunal found that the appellate authority had proceeded without considering the prior Tribunal decision in a related case involving the same goods, which had already determined the burden of proof issues. The first appellate authority failed to account for essential facts and the changed legal position following the earlier Tribunal ruling, necessitating a fresh hearing with proper opportunity for submissions. Case-Laws Customs Wed, 08 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752521