https://www.taxtmi.com/caselaws?id=762651 CESTAT Mumbai held that the first appellate authority improperly affirmed anti-dumping duty assessment on aluminum strip imports without adequate material on record. The authority exceeded its scope by providing reasons for revised classification that the proper officer had not considered, and failed to ensure compliance with notification requirements under section 9A of Customs Tariff Act, 1975. The assessment was conducted without importer's consent for alterations from original entry. The impugned orders were set aside and bills of entry remanded to original authority for fresh disposal under section 17 of Customs Act. Appeals allowed by way of remand. en-us Mon, 02 Dec 2024 00:00:00 +0530 Wed, 04 Dec 2024 22:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762651 CESTAT Mumbai held that the first appellate authority improperly affirmed anti-dumping duty assessment on aluminum strip imports without adequate material on record. The authority exceeded its scope by providing reasons for revised classification that the proper officer had not considered, and failed to ensure compliance with notification requirements under section 9A of Customs Tariff Act, 1975. The assessment was conducted without importer's consent for alterations from original entry. The impugned orders were set aside and bills of entry remanded to original authority for fresh disposal under section 17 of Customs Act. Appeals allowed by way of remand. Case-Laws Customs Mon, 02 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762651