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Customs - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Jurisdiction - power of Commissioner (Appeals) u/s 128A (3), to ...

Customs

December 12, 2023

Jurisdiction - power of Commissioner (Appeals) u/s 128A (3), to modify order after inquiry - change of heading by the Commissioner (Appeals), without affording opportunity is improper, and same can only be done after conducting proper inquiry and following natural justice. - Matter restored back - AT

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