Customs adjudication remanded where delayed certificates were doubted but fresh opportunity to produce supporting records was required.

Customs certificates produced after substantial delay were treated with doubt, but the petitioner was still entitled to a reasonable opportunity to place additional supporting records before the adjudicating authority. On that basis, the customs orders were set aside and the matter was remanded for fresh adjudication, with liberty to the petitioner to produce relevant material in support of its claim.

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Issues: Whether the orders of the customs authorities should be set aside and the proceedings remanded for fresh adjudication with an opportunity to the petitioner to produce supporting records.

Analysis: The certificates relied upon by the petitioner were doubted because they were produced after a substantial delay. At the same time, the petitioner was held entitled to a reasonable opportunity to place additional material in support of its claim, and the matter required fresh consideration by the adjudicating authority.

Outcome: The orders below were set aside and the matter was remanded to the Assistant Collector of Customs for fresh adjudication, with liberty to the petitioner to produce relevant records.

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