CESTAT Cannot Remand Case to Authority Other Than Original Adjudicating Authority

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 jurisdictional is...