Home Case Index All Cases Customs Customs + AT Customs - 2017 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 1063 - AT - CustomsJurisdiction of first appellate authority - Scope of SCN - expunging sought of the observation of the first appellate authority only on the ground that the said observation have traversed beyond show-cause notice and the question of mis-declaration was not alleged as the Bills of Entries were provisionally assessed - Held that: - first appellate authority has relied upon the certificate issued by the supplier of the goods to come to a conclusion that the charge of mis-declaration as confirmed by adjudicating authority does not arise - the first appellate authority was within his jurisdiction to pass an order on the allegations regarding mis-declaration by suppressing the facts and willful mis-statement. No merits found in the appeal filed by Revenue as they have not contraverted the findings of the first appellate authority by any evidence but only are seeking to expunge these observations on the ground that they were travelling beyond show-cause notice - appeal dismissed - decided against Revenue.
|