2015 (8) TMI 625 - SCH - Customs

Exemption benefit of Notification No. 64/88-Cus. - Demand Confiscation and Penalty - Tribunal vide impugned order 2003 (10) TMI 153 - CESTAT MUMBAI set aside order of Commissioner denying benefit of Notification No. 64/88-Cus. as well as ordering confiscation of imported goods and instead remanded matter back to commissioner for re-consideration - Supreme court held that tribunal had only remanded matter back to Commissioner for fresh adjudication - In said circumstances no interference was called for.

Summary

The Supreme Court dismissed an appeal where the Customs, Excise and Service Tax Appellate Tribunal remanded the matter back to the Commissioner for fresh adjudication. No interference was deemed necessary.