https://www.taxtmi.com/caselaws?id=74295 An appellate authority cannot reject a claim on a new ground without giving the importer a fair opportunity to meet it. Here, the rejection of concessional duty under Notification No. 49/78-Cus. rested on lack of readout accuracy, a basis not used by the original authority, and the importers were not heard on that issue. The order also failed to clearly address the earlier finding that the machine could perform the relevant functions only with optional accessories. The order was set aside and the matter remanded for de novo consideration after a proper hearing. en-us Mon, 19 Dec 1988 00:00:00 +0530 Tue, 07 Jun 2011 18:54:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74295 An appellate authority cannot reject a claim on a new ground without giving the importer a fair opportunity to meet it. Here, the rejection of concessional duty under Notification No. 49/78-Cus. rested on lack of readout accuracy, a basis not used by the original authority, and the importers were not heard on that issue. The order also failed to clearly address the earlier finding that the machine could perform the relevant functions only with optional accessories. The order was set aside and the matter remanded for de novo consideration after a proper hearing. Case-Laws Customs Mon, 19 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74295