2019 (1) TMI 1925

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..... but without providing documents relating to NIDB data which amounts to violation of natural justice. Accordingly, the matter needs to be remitted back to the Adjudicating Authority. The Adjudicating Authority shall provide the necessary documents of the imports, relating to NIDB data and thereafter the matter may be decided afresh, after giving reasonable opportunity of personal hearing. Appea .....

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..... lls of entry, invoices and other import documents. Therefore, it cannot be said that the goods imported by the appellant are identical and the same as involved in the NIDB data or similar to NIDB data. Unless and until the bills of the goods or the documents of NIDB data are provided, it cannot be ascertained whether the goods are same. Therefore, he prays for remanding the matter for fresh decisi .....

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