Appeal Rejection without taking issue on Merit on Misinterprets S.17 (5) of Customs Act, Goods Clearance Deemed Final: CESTAT remands Matter [Read Order]

The Commissioner (Appeals) without going into merits of the case on a mis-interpretation of Section 17(5) of the Customs Act, 1962 observing that once the goods are cleared for home consumption, the assessment was deemed to have reached finality
CESTAT - Customs - excise - service tax - appellate tribunal - customs act - Appeal rejection - TAXSCAN

The Bangalore bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) remanded the matter, stating that the appeal was rejected without addressing the issue on its merits, thereby misinterpreting Section 17(5) of the Customs Act, 1962 and deeming the clearance of goods final. The issue to be decided was whether the…

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