https://www.taxtmi.com/caselaws?id=84248 Imported excavator components were claimed as eligible for concessional customs duty under two exemption notifications, but the supporting certificates and documents had not been filed before the original authority. Because those materials were produced for the first time before the appellate tribunal and had not been examined below, the proper course was remand for de novo consideration rather than final determination of entitlement. The jurisdictional Assistant Collector was directed to reconsider the exemption claim after examining the documents and hearing the appellants, leaving the substantive benefit open on fresh adjudication. en-us Wed, 15 Feb 1995 00:00:00 +0530 Wed, 20 Jul 2011 16:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84248 Imported excavator components were claimed as eligible for concessional customs duty under two exemption notifications, but the supporting certificates and documents had not been filed before the original authority. Because those materials were produced for the first time before the appellate tribunal and had not been examined below, the proper course was remand for de novo consideration rather than final determination of entitlement. The jurisdictional Assistant Collector was directed to reconsider the exemption claim after examining the documents and hearing the appellants, leaving the substantive benefit open on fresh adjudication. Case-Laws Customs Wed, 15 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84248