https://www.taxtmi.com/caselaws?id=761315 Rule 6A of the CESTAT Procedure Rules permits one memorandum of appeal only where a common order covers multiple Bills of Entry, but a separate appeal is required where the impugned order-in-appeal relates to more than one order-in-original. Each Bill of Entry was treated as an independent assessment order, and the common appellate order disposed of separate appeals concerning 13 Bills of Entry. The Tribunal held that the Revenue's single appeal was not maintainable and that 13 separate appeals were required, leaving the appellate relief in favour of the importer undisturbed. en-us Thu, 18 Jul 2024 00:00:00 +0530 Fri, 08 Nov 2024 19:58:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761315 Rule 6A of the CESTAT Procedure Rules permits one memorandum of appeal only where a common order covers multiple Bills of Entry, but a separate appeal is required where the impugned order-in-appeal relates to more than one order-in-original. Each Bill of Entry was treated as an independent assessment order, and the common appellate order disposed of separate appeals concerning 13 Bills of Entry. The Tribunal held that the Revenue's single appeal was not maintainable and that 13 separate appeals were required, leaving the appellate relief in favour of the importer undisturbed. Case-Laws Customs Thu, 18 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761315