Unverified documentary evidence in customs dispute led to remand for fresh verification before any finding on receipt of goods.

Reliance on an unverified letter to establish receipt of goods was found insufficient where its existence and authenticity were disputed. The Tribunal held that the factual foundation for the appellate finding needed verification by the original adjudicating authority before any conclusion could be sustained. It therefore set aside the appellate order and remanded the matter for fresh decision after examining whether the letter dated 08.01.02 actually existed and was correctly proved on record. The controversy was not decided on merits and was returned for reconsideration on the evidence properly established.

---

---

Issues: Whether the appellate order could be sustained when it relied upon a disputed letter said to have been issued by the consignee's Superintendent without verification of its existence and correctness, and whether the matter required remand for fresh decision.

Analysis: The dispute turned on whether the letter dated 08.01.02, relied upon by the appellate authority to hold that the goods had been received by the consignee, was in fact available and reliable. Since the Revenue challenged both its production before the original adjudicating authority and the verification of its authenticity, the Tribunal found that the factual basis of the appellate finding required examination by the original authority. In these circumstances, the proper course was to set aside the appellate order and send the matter back for verification of the letter and reconsideration on the basis of the material actually proved on record.

Conclusion: The impugned order was set aside and the matter was remanded to the original adjudicating authority for fresh decision after verifying the existence of the relied-upon letter; the Revenue succeeded in the appeal by way of remand.

Final Conclusion: The controversy was not finally decided on merits and was returned for fresh adjudication, with the Revenue obtaining the remand of the matter.

---