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    <title>1988 (7) TMI 298 - CEGAT, NEW DELHI</title>
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    <description>Failure to allow chemical testing of seized goods, where cotton predominance was material to classification, and failure to grant the promised further hearing breached natural justice. The assessee had sought examination of the goods, but the request was ignored, and no additional opportunity of hearing was given before adjudication. On that basis, the tribunal found a strong prima facie case, waived pre-deposit of duty and penalty, and remanded the matter for de novo adjudication after hearing the assessee and considering the testing request.</description>
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      <title>1988 (7) TMI 298 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=74763</link>
      <description>Failure to allow chemical testing of seized goods, where cotton predominance was material to classification, and failure to grant the promised further hearing breached natural justice. The assessee had sought examination of the goods, but the request was ignored, and no additional opportunity of hearing was given before adjudication. On that basis, the tribunal found a strong prima facie case, waived pre-deposit of duty and penalty, and remanded the matter for de novo adjudication after hearing the assessee and considering the testing request.</description>
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      <pubDate>Fri, 15 Jul 1988 00:00:00 +0530</pubDate>
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