https://www.taxtmi.com/caselaws?id=784466 The dominant issue was whether the tribunal, in an appeal filed only by the assessee, could set aside the adjudicating authority's unchallenged direction permitting redemption on payment of fine and re-export, and instead order absolute confiscation. The HC held that, although the tribunal has wide powers under s.129B, it must act "thereon" within the scope of issues arising from the appeal; since the Department neither appealed under s.129A(2) nor filed cross-objections under s.129A(4), the redemption/re-export direction had attained finality and could not be disturbed. The tribunal's interference was therefore in excess of jurisdiction; the appeal was allowed in favour of the assessee. en-us Tue, 16 Dec 2025 00:00:00 +0530 Tue, 06 Jan 2026 08:47:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784466 The dominant issue was whether the tribunal, in an appeal filed only by the assessee, could set aside the adjudicating authority's unchallenged direction permitting redemption on payment of fine and re-export, and instead order absolute confiscation. The HC held that, although the tribunal has wide powers under s.129B, it must act "thereon" within the scope of issues arising from the appeal; since the Department neither appealed under s.129A(2) nor filed cross-objections under s.129A(4), the redemption/re-export direction had attained finality and could not be disturbed. The tribunal's interference was therefore in excess of jurisdiction; the appeal was allowed in favour of the assessee. Case-Laws Customs Tue, 16 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784466