https://www.taxtmi.com/caselaws?id=754407 The Tribunal set aside the Commissioner's order, which rejected the appeals without addressing their merits under Section 17(5) of the Customs Act, 1962. It remanded the case, instructing the Commissioner to reconsider all issues on their merits and provide the appellant an opportunity to be heard. The Tribunal emphasized that both the revenue and appellant have the right to appeal an assessment order, as per Section 128 of the Act. The denovo proceedings are to be completed within three months, ensuring a thorough examination of the case. The appeal was allowed by way of remand, underscoring the necessity of merit-based decisions. en-us Fri, 19 Apr 2024 00:00:00 +0530 Mon, 24 Jun 2024 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754407 The Tribunal set aside the Commissioner's order, which rejected the appeals without addressing their merits under Section 17(5) of the Customs Act, 1962. It remanded the case, instructing the Commissioner to reconsider all issues on their merits and provide the appellant an opportunity to be heard. The Tribunal emphasized that both the revenue and appellant have the right to appeal an assessment order, as per Section 128 of the Act. The denovo proceedings are to be completed within three months, ensuring a thorough examination of the case. The appeal was allowed by way of remand, underscoring the necessity of merit-based decisions. Case-Laws Customs Fri, 19 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754407