Allowed
Brakes India Pvt. Ltd. v. Commissioner of Customs-Commissioner of Customs (Iv), Chennai
CESTATC/40058/2021
Case brief
AI extract
What is this about?
The Tribunal allowed a miscellaneous application to admit additional evidence (EODC). Finding the adjudicating authority wrongly denied benefits due to the previous absence of this document, the Tribunal set aside the appeal order and remanded the case for de-novo verification and appropriate order.
What did the court decide?
Miscellaneous application allowed; impugned order set aside and case remanded to the Adjudicating Authority for de-novo order.