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CESTAT Cannot Remand Case to Authority Other Than Original Adjudicating Authority
Case Law Details
- Case Name
- Principal Commissioner of Customs (Preventive) Vs Blue Ribbon Emporium (CESTAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
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Principal Commissioner of Customs (Preventive) Vs Blue Ribbon Emporium (CESTAT Mumbai)
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Mumbai has dismissed an appeal filed by the Principal Commissioner of Customs (Preventive), Mumbai, seeking a remand of a case to a different customs authority. The appeal arose from an order-in-original concerning an attempt to export overvalued shoes and cosmetics to claim excessive IGST refunds. The Principal Commissioner sought to have the case remanded to the Principal Commissioner of Customs, Mumbai Zone – I, citing ...
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