1990 (5) TMI 161 - AT - Customs

Summary

The appellant challenged Order-in-Original No. 4/88-Customs dated 15-6-1988 passed by Collector of Central Excise & Customs, Jaipur. The appellant argued that the order was issued after the Collector relinquished office. The Tribunal found that the order did not specify the date of issuance and remanded the case for a fresh order after giving the benefit of doubt to the appellant. The impugned order was set aside. Case remanded to the Collector for a new order after hearing the appellant.