Penalty Cannot Survive After Main Customs Order Is Set Aside: CESTAT Chennai

Commissioner of Customs Vs Inderjeet Singh Narang (CESTAT Chennai) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, considered multiple appeals arising from proceedings related to Order-in-Original No. 91526/2022 dated 21 July 2022 concerning the importer M/s. Diamond Mink Blankets Ltd., Ludhiana. The dispute arose after the Commissioner (Appeals) issued Order-in-Appeal No. 455/2024 dated 15 May 2024 in an appeal filed by the Revenue. In that order, the Commissioner (Appeals) set aside the Order-in-Original without examining the merits and remanded the matter to the â€...