Case Law Details
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 the service through publication. Consequently, the respondents were proceeded against ex parte.
The appeals in question challenged final orders dated July 4, 2017, June 22, 2017, and June 14, 2017.
During the hearing, no representatives appeared for the respondents. The appellants’ counsel mentioned that the legal issue in the case had been settled by a previous decision of a Coordinate Bench of the court in several other cases.
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