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2022 (10) TMI 645 - HC - CustomsJurisdiction - scope of SCN - Whether the order of the Tribunal insofar as it issued directions which travel beyond the scope of the show cause notice is without and in excess of jurisdiction? - Principles of unjust enrichment - HELD THAT:- The question as to whether the issue of imposing a cap on the extent of the credit to which the appellant is not available and unjust enrichment, was never part of the Show Cause Notice and thus, the directions of the 1st Appellate Authority affirmed by the Tribunal raising the issue of extent of credit eligibility and also the impact of the doctrine of unjust enrichment is beyond the scope of the show cause notice. The Appellate Authority be it the Commissioner (Appeals) or the Tribunal is not empowered to issue directions which traverse beyond show cause notice. It seems that the order of the Tribunal affirming the order of the Commissioner (Appeals) is bad insofar as it affirms directions which traverse beyond show cause notice and hence it is set aside. Appeal allowed.
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