CESTAT orders without reasons are not sustainable: SC

Commissioner of Customs Vs Lucky Steel Industries (Supreme Court of India) Supreme Court reviewed the appeal in Commissioner of Customs Vs. Lucky Steel Industries, challenging the order dated April 24, 2018, issued by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT). The Court found that the Tribunal’s decision lacked detailed reasoning and failed to analyze the necessary legal and factual aspects before reaching a conclusion. As a final fact-finding body, the Tribunal is expected to provide a logical articulation of its conclusions rather than a mere declaration of its d...