Home Case Index All Cases Customs Customs + AT Customs - 2022 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (4) TMI 788 - AT - CustomsBenefit of concessional rate of duty - Sr. No. 215 of Notification 21/2002-Cus dated 1-3-2002 - essentiality certificate issued by the Director General of Hydrocarbon, Ministry of Petroleum and Natural Gas with post import condition of use in the said project of ONGC - illegal diversion to local market - HELD THAT:- No doubt that the tribunal can decide the present disputed question of facts as a final fact-finding authority. However, since the disputed matter in appellant’s own case is pending before the Hon’ble Gujarat High Court, we are of the opinion that the matter needs to be re-considered on the basis of the outcome of the decision of Hon’ble Gujarat High Court in the above tax appeal. Matter remanded to original adjudicating authority for passing a fresh order after the outcome of the decision of Hon’ble Gujarat High Court - appeal allowed by way of remand.
|