2001 (1) TMI 334 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai considered a case involving the enhancement of the value of imported Dry Ginger from China. The Commissioner (Appeals) set aside the Adjudication order without providing reasons, leading to a non-speaking order. The Tribunal decided to remand the matter back to the Appellate Authority for a well-reasoned decision, ensuring principles of natural justice are followed. The appeal and stay petition were disposed of accordingly.