https://www.taxtmi.com/caselaws?id=764255 CESTAT New Delhi held that the Adjudicating Authority exceeded its jurisdiction by reconsidering issues already decided by the Tribunal regarding live consignment and godown goods. The appellant sold goods at higher MRP than declared to Customs, constituting duty evasion. While duty demands on live consignment and godown goods were set aside due to jurisdictional overreach, the quantification of differential duty on goods sold at higher MRPs was upheld. The Authority properly followed natural justice principles despite appellant's non-appearance at hearings. Appeal allowed in part. en-us Mon, 06 Jan 2025 00:00:00 +0530 Tue, 07 Jan 2025 07:56:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764255 CESTAT New Delhi held that the Adjudicating Authority exceeded its jurisdiction by reconsidering issues already decided by the Tribunal regarding live consignment and godown goods. The appellant sold goods at higher MRP than declared to Customs, constituting duty evasion. While duty demands on live consignment and godown goods were set aside due to jurisdictional overreach, the quantification of differential duty on goods sold at higher MRPs was upheld. The Authority properly followed natural justice principles despite appellant's non-appearance at hearings. Appeal allowed in part. Case-Laws Customs Mon, 06 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764255