Madras HC Quashed CESTAT Order for Deciding Issues Not Raised in Appeal

Antoine & Becouerel Organic Chemical Co. Vs Customs Excise and Service Tax Appellate Tribunal (Madras High Court) The Madras High Court examined whether the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, acted within its jurisdiction while deciding an appeal filed by an assessee. The case arose from an order-in-original dated 28.03.2014 passed by the Commissioner of Customs, which confiscated imported goods under Section 111(d) of the Customs Act, 1962, read with the Drugs and Cosmetics Act, 1940 and the relevant Rules. However, the adjudicating authority permitted r...