Home Case Index All Cases Customs Customs + AT Customs - 2019 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (8) TMI 1145 - AT - CustomsDemand of Customs Duty and cesses - Section 28(8) of the Customs Act, 1962 - courier agencies - HELD THAT:- The SCN were issued to various courier agencies on the same allegation and this Tribunal in the case of M/S. RPS GLOBAL COURIER SERVICES AND OTHERS VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX TRIVANDRUM [2014 (10) TMI 330 - CESTAT BANGALORE] has remanded the case back to the original authority for passing the fresh order. Since the issue involved in the present case is also same, this case also needs to be remanded back to the original authority for de novo adjudication. The present case to the original authority for de novo adjudication - appeal allowed by way of remand.
|