Home Case Index All Cases Customs Customs + SCH Customs - 2023 (6) TMI SCH This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (6) TMI 1097 - SC ORDERClassification of imported goods - re-rollable plate & pipes material scrap - Non-reasoned order in appeal - violation of principles of natural justice - Tribunal accepted the contention of the Importer - HELD THAT:- Conclusion is not equivalent to logical articulation required for arriving at the conclusion. The Appellate Tribunal is a final fact-finding body and therefore, should have examined the facts as well as the legal position before pronouncing the final outcome. The impugned order [2018 (4) TMI 1953 - CESTAT AHMEDABAD] is set aside with an order to remit to the Appellate Tribunal to decide the same in accordance with law - appeal disposed off.
|