Home Case Index All Cases Customs Customs + AT Customs - 2016 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 140 - AT - CustomsLicense to import - non-existence of license at the time of clearance of goods - irrelevant considerations and extraneous circumstances by Commissioner (Appeals) and grant of relief - Held that: - the appellate orders should not have irrelevant considerations and irrelevant remarks but should demonstrate the application of the legal mind to reduce the litigation and resolve the controversy. The decision in the case of Joint Commissioner of Income Tax, Surat Vs Saheli Leasing & Industries Ltd. [2010 (5) TMI 9 - SUPREME COURT OF INDIA] relied upon. - matter remitted to the learned Commissioner (Appeals) to decide the controversy on the face of law and evidence without any unwarranted remarks and granting reasonable opportunity of hearing.
|