https://www.taxtmi.com/caselaws?id=461711 Delhi HC held that a remand merely to await the outcome of another jurisdictional case was unnecessary where the Tribunal could decide the appeal on merits. The Court directed the Tribunal to rehear the matter afresh, including the objection that the Commissioner of Customs lacked competence to issue the show cause notice, and to determine that issue independently without being influenced by the earlier Mangali Impex decision. The impugned order was set aside and the appeal was allowed to the extent of remand for a merits-based adjudication. en-us Fri, 09 Dec 2022 00:00:00 +0530 Tue, 22 Apr 2025 20:38:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461711 Delhi HC held that a remand merely to await the outcome of another jurisdictional case was unnecessary where the Tribunal could decide the appeal on merits. The Court directed the Tribunal to rehear the matter afresh, including the objection that the Commissioner of Customs lacked competence to issue the show cause notice, and to determine that issue independently without being influenced by the earlier Mangali Impex decision. The impugned order was set aside and the appeal was allowed to the extent of remand for a merits-based adjudication. Case-Laws Customs Fri, 09 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461711