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Issues: Whether the impugned orders dismissing the appeals for want of hearing or non-production of documents, including the end-use certificate, should be set aside and the matters remanded for fresh adjudication.
Analysis: The appeals arose out of a common order disposing of connected matters. In one matter, the order was passed without affording the applicants an opportunity to present their case, and the dismissal rested on non-production of relevant documents. In the other, the dismissal was founded on absence of the end-use certificate, which had since been obtained. The tribunal found that the interests of justice required that the importers be allowed to place their case and supporting documents before the adjudicating authority.
Conclusion: The impugned orders were set aside and the matters were remanded to the Assistant Collector for fresh adjudication after giving the importers an opportunity to produce their documents and present their case.