HC directs CESTAT to decide appeals on merits, including question of jurisdiction

Commissioner of Customs Vs Balaji Exports (Delhi High Court)

In the case of Commissioner of Customs vs. Balaji Exports, the Delhi High Court issued a judgment directing the Customs Excise and Service Tax Appellate Tribunal (CESTAT) to decide appeals on their merits, specifically addressing the question of jurisdiction. Here’s a detailed summary of the judgment:

The respondents in the case were directed to be served through publication on May 18, 2023. The publication was completed, and an order dated January 10, 2024, noted that none of the respondents appeared despite

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