https://www.taxtmi.com/caselaws?id=465002 HC considered whether the Tribunal could effectively re-hear customs appeals afresh by entertaining rectification applications and additional grounds under Section 129B(2) of the Customs Act, 1962. HC admitted the appeal, holding that the issue raised a substantial question of law requiring examination, particularly on the limits of the Tribunal's powers in rectification proceedings. The respondent's counsel waived formal service of notice, allowing the matter to proceed without further procedural delay. No final determination on the legality of the Tribunal's approach was made at this stage. en-us Mon, 25 Mar 2019 00:00:00 +0530 Mon, 01 Dec 2025 08:50:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465002 HC considered whether the Tribunal could effectively re-hear customs appeals afresh by entertaining rectification applications and additional grounds under Section 129B(2) of the Customs Act, 1962. HC admitted the appeal, holding that the issue raised a substantial question of law requiring examination, particularly on the limits of the Tribunal's powers in rectification proceedings. The respondent's counsel waived formal service of notice, allowing the matter to proceed without further procedural delay. No final determination on the legality of the Tribunal's approach was made at this stage. Case-Laws Customs Mon, 25 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465002