2001 (6) TMI 102 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Bangalore allowed the appeal by way of remand as the matter was not referred to the Development Commissioner prior to adjudication. The appellants, a 100% E.O.U., needed permission from the Development Commissioner to proceed with the case. The Tribunal remanded the matter to the adjudicating authority to follow the prescribed procedure and pass an order in accordance with the law.