https://www.taxtmi.com/caselaws?id=798550 Appellate Authority must decide the customs dispute independently on its own merits and without being influenced by prior judicial observations. The impugned order remained undisturbed, while the special leave petition was disposed of subject to that clarification. Pending interlocutory applications were also disposed of. This preserves an uninfluenced merits determination at the appellate stage despite non-interference with the impugned order. en-us Mon, 07 Sep 2026 00:00:00 +0530 Wed, 09 Sep 2026 09:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798550 Appellate Authority must decide the customs dispute independently on its own merits and without being influenced by prior judicial observations. The impugned order remained undisturbed, while the special leave petition was disposed of subject to that clarification. Pending interlocutory applications were also disposed of. This preserves an uninfluenced merits determination at the appellate stage despite non-interference with the impugned order. Case-Laws Customs Mon, 07 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798550