https://www.taxtmi.com/caselaws?id=779708 CESTAT allowed the appeal by remanding the matter to the first appellate authority, setting aside the impugned rejection of the IGM amendment. The tribunal found the first appellate order defective for failing to determine whether the bill of lading was 'non-negotiable' and for permitting deferment of duty/clearance without statutory permission under ss.46-49 of the Customs Act. It held the appellate authority exceeded competence by regularising retention of claim without commissioner's permission and directed the first appellate authority to first decide its competence and the nature of the bill of lading before proceeding. en-us Tue, 07 Oct 2025 00:00:00 +0530 Sat, 11 Oct 2025 09:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779708 CESTAT allowed the appeal by remanding the matter to the first appellate authority, setting aside the impugned rejection of the IGM amendment. The tribunal found the first appellate order defective for failing to determine whether the bill of lading was 'non-negotiable' and for permitting deferment of duty/clearance without statutory permission under ss.46-49 of the Customs Act. It held the appellate authority exceeded competence by regularising retention of claim without commissioner's permission and directed the first appellate authority to first decide its competence and the nature of the bill of lading before proceeding. Case-Laws Customs Tue, 07 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779708