1999 (9) TMI 302 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeals, set aside the impugned order, and remanded the proceedings to the Commissioner for de novo adjudication due to inadequacy in the original order. The Tribunal emphasized the importance of following principles of natural justice in departmental adjudication, including disclosing material to offenders, providing opportunities to state their case, and issuing well-reasoned speaking orders.