CESTAT Directs Re-Adjudication of Customs Matter after Authority Fails to Furnish Test Reports [Read Order]
This ruling reinforces the importance of procedural fairness in customs assessments, ensuring that importers are given access to all relevant documents and a fair hearing before any liability is determined
By Adwaid M S - On March 10, 2025 11:11 am - 2 mins read
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Eastern Zonal Bench, Kolkata, has set aside an order and directed fresh adjudication in a customs dispute involving Shyam Sel & Power Limited and Shyam Metalics & Energy Limited. The tribunal ruled that the customs authorities had failed to provide test reports to the appellants before…
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