Adjudication proceedings / Tax Administration - internal process ...

Customs Act Section 128: First appellate authority's review limited to grievance-causing orders; Tribunal can't assess merits.

September 6, 2023

Case Laws Customs AT

Adjudication proceedings / Tax Administration - internal process of the customs administration - Valuation - Loading of value - The first appellate authority, in exercise of powers under section 128 of Customs Act, 1962, should have restricted itself to orders that cause grievance - there is an implied lack of jurisdiction for the Tribunal too to consider the merit of either side. It would, therefore, be appropriate for the first appellate authority to consider remedies appropriate to the grievance, if any and to the extent permitted by statutory conferment. - AT

View Source

← Previous Next →

Adjudication proceedings / Tax Administration - internal process ...

Customs Act Section 128: First appellate authority's review limited to grievance-causing orders; Tribunal can't assess merits.

September 6, 2023

Case Laws Customs AT

You may also like:

Valuation of goods transacted between related persons - Royalty addition - The Appellate Tribunal scrutinized the jurisdictional implications and competence of the...

Jurisdiction of the First Appellate Authority - amendment of shipping bills - The Commissioner of Customs rejected the request, citing time limitations specified in a...

HC condoned delay in filing appeal by small partnership firm, setting aside appellate authority's rejection. Court found appellate authority erroneously limited...

Clandestine manufacture and recovery of Central Excise Duty along with interest and penalty - suppression of facts and misrepresentation alleged against petitioner -...

Gross violation of CBEC instructions and the precedential value of CESTAT decisions. The Revenue filed an appeal before the first Appellate Authority without specifying...

The Tribunal held that the first appellate authority erred in affirming the re-assessment and levy of anti-dumping duty (ADD) u/s 9A of the Customs Tariff Act, 1975,...

The scheme of the Act would not permit the Tribunal to jettison the first appeal before the Commissioner and allow itself to act as first Appellate Authority. If the...

Validity of initiation of review proceedings - It is a trite law that an order, which is bad from its inception itself, cannot be cured by subsequent action. In the...

Second SCN issued pending adjudication of first SCN subsequently withdrawn - jurisdiction of first SCN challenged - withdrawal of first SCN after issuance of second SCN...

Investment by Foreign Portfolio Investors (FPI) in Government Securities Medium Term Framework – Review - Revision of Limits

Power to review versus Power to rectify - cancellation of GST registration - the appellate authority erroneously exercised its power under Section 161 of the Act. The...

Suspension of Customs Broker License - Deemed Suspension or automatic suspension? - There is no existence of any provision of “Deemed Suspension” or “automatic...

Condonation of delay in filing an appeal before the appellate authority - Applicability of Section 5 of the Limitation Act, 1963 - Power and Jurisdiction of appellate...

Imported flow meters, pressure transmitters, level transmitters, parts and accessories were classified under tariff headings 9032 8990 and 9032 9000 or 9026 of Customs...

The Appellate Tribunal set aside the impugned orders, allowing the appeals with consequential relief, if any, to the appellant. The adjudication of the show cause notice...

Quick Updates: