https://www.taxtmi.com/caselaws?id=765481 CESTAT Ahmedabad upheld Commissioner (Appeals) order under Section 128A(3) of Customs Act, 1962, remanding case to Adjudicating Authority for fresh adjudication due to violation of natural justice principles. Appellant challenged remand order arguing Adjudicating Authority's reliance on Standing Order No. 6/2022 was arbitrary as it excluded certain Bills of Entry categories including those invoking Sections 149 or 154. CESTAT found Commissioner (Appeals) properly exercised discretion as original order violated natural justice, making remand mandatory under Section 128A(3). Appeal dismissed, remand order confirmed. en-us Thu, 30 Jan 2025 00:00:00 +0530 Sat, 01 Feb 2025 08:41:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765481 CESTAT Ahmedabad upheld Commissioner (Appeals) order under Section 128A(3) of Customs Act, 1962, remanding case to Adjudicating Authority for fresh adjudication due to violation of natural justice principles. Appellant challenged remand order arguing Adjudicating Authority's reliance on Standing Order No. 6/2022 was arbitrary as it excluded certain Bills of Entry categories including those invoking Sections 149 or 154. CESTAT found Commissioner (Appeals) properly exercised discretion as original order violated natural justice, making remand mandatory under Section 128A(3). Appeal dismissed, remand order confirmed. Case-Laws Customs Thu, 30 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765481