https://www.taxtmi.com/caselaws?id=90652 Additional evidence produced at the appellate stage, including foreign customs correspondence and related reports, was treated as material that had not been considered by the original adjudicating authority. Applying natural justice, the controversy was remanded for de novo adjudication so both sides could address the new material. The merits of confiscation, valuation, and penalties were left open for fresh consideration in accordance with law. en-us Fri, 17 Jul 1998 00:00:00 +0530 Mon, 10 Oct 2011 15:38:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90652 Additional evidence produced at the appellate stage, including foreign customs correspondence and related reports, was treated as material that had not been considered by the original adjudicating authority. Applying natural justice, the controversy was remanded for de novo adjudication so both sides could address the new material. The merits of confiscation, valuation, and penalties were left open for fresh consideration in accordance with law. Case-Laws Customs Fri, 17 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90652