1999 (8) TMI 80 - SC - Customs

Summary

The Supreme Court remanded the case back to the Tribunal for fresh consideration as certain aspects were not taken into account. The Tribunal's decision was based on different grounds than those presented to the lower authorities. Additional documents were filed to support the appellant's contention, and the Tribunal will consider them after the remand. The appeals were allowed, and there was no order as to costs.