Delhi HC Sets Aside CESTAT Order, Remands Case Based on Canon-II Judgment

Commissioner of Customs (Import) Vs Ashok Singhla (Delhi High Court) New Delhi: The Delhi High Court has set aside an order passed by the Customs Excise and Service Tax Appellate Tribunal (CESTAT) that had quashed an original demand order, citing a recent review judgment by the Supreme Court. The High Court has sent the case back to CESTAT for a fresh decision on the merits, in line with the updated legal position from the Supreme Court. The appeal was filed by the Commissioner of Customs (Import) challenging a final order issued by CESTAT on April 5, 2022. The CESTAT order had set aside an ea...