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Case Law Details

Case Name : Commissioner of Customs (Import) Vs Siya Paper Mart Pvt. Ltd. (CESTAT Delhi)
Appeal Number : Customs Appeal No. 52190 of 2018
Date of Judgement/Order : 23/03/2023
Related Assessment Year :
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Commissioner of Customs (Import) Vs Siya Paper Mart Pvt. Ltd. (CESTAT Delhi)

CESTAT Delhi held that the principles of judicial discipline require that the orders of the higher appellate authorities should be followed unreservedly by the subordinate authorities.

Facts- Notification no. 102/2007-Cu

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