https://www.taxtmi.com/caselaws?id=782839 The CESTAT (Allahabad) dismissed the appeals filed by the appellant challenging reassessment of bills of entry under Section 17(4) of the Customs Act, 1962. The Tribunal noted repeated non-appearance of the appellant/appellant's counsel and emphasized that, in view of Section 129D(1A), no adjournment beyond three occasions is statutorily permissible, relying on SC guidance against mechanical grant of adjournments. On merits, following the jurisdictional HC ruling in a similar matter, the Tribunal held that the appellant had accepted the reassessment in writing, leaving no scope for a speaking order. The appeals were dismissed both for non-prosecution and on merits. en-us Wed, 15 Oct 2025 00:00:00 +0530 Fri, 05 Dec 2025 08:12:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782839 The CESTAT (Allahabad) dismissed the appeals filed by the appellant challenging reassessment of bills of entry under Section 17(4) of the Customs Act, 1962. The Tribunal noted repeated non-appearance of the appellant/appellant's counsel and emphasized that, in view of Section 129D(1A), no adjournment beyond three occasions is statutorily permissible, relying on SC guidance against mechanical grant of adjournments. On merits, following the jurisdictional HC ruling in a similar matter, the Tribunal held that the appellant had accepted the reassessment in writing, leaving no scope for a speaking order. The appeals were dismissed both for non-prosecution and on merits. Case-Laws Customs Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782839