https://www.taxtmi.com/caselaws?id=761281 Rule 6A of the CESTAT Procedure Rules, 1982 was applied to hold that each Bill of Entry is an independent assessment order, so the maintainability of an appeal must be tested Bill of Entry-wise. Where the impugned matter concerns multiple original assessment orders, the Explanation to Rule 6A requires separate appeals to match the number of assessment orders challenged; a consolidated appeal is not sufficient merely because the disputes arise from similar facts or a common order-in-appeal. On that basis, the Revenue's four appeals against assessment orders relating to 399 Bills of Entry were held not maintainable, and separate appeals were required for each assessment challenged. en-us Thu, 18 Jul 2024 00:00:00 +0530 Thu, 07 Nov 2024 08:50:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761281 Rule 6A of the CESTAT Procedure Rules, 1982 was applied to hold that each Bill of Entry is an independent assessment order, so the maintainability of an appeal must be tested Bill of Entry-wise. Where the impugned matter concerns multiple original assessment orders, the Explanation to Rule 6A requires separate appeals to match the number of assessment orders challenged; a consolidated appeal is not sufficient merely because the disputes arise from similar facts or a common order-in-appeal. On that basis, the Revenue's four appeals against assessment orders relating to 399 Bills of Entry were held not maintainable, and separate appeals were required for each assessment challenged. Case-Laws Customs Thu, 18 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761281