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    <title>1997 (1) TMI 358 - CEGAT, CALCUTTA</title>
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    <description>The Tribunal allowed the appeals, remanding the case to the Commissioner of Customs for further examination. The Commissioner was directed to arrange for an examination of the machines within two months and permit their operation by the importers, with a restriction on alienation or encumbrances during the proceedings. The judgment emphasized the importance of expert examination and cross-examination of relevant parties to ensure a just outcome in the proceedings before the Commissioner of Customs.</description>
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      <description>The Tribunal allowed the appeals, remanding the case to the Commissioner of Customs for further examination. The Commissioner was directed to arrange for an examination of the machines within two months and permit their operation by the importers, with a restriction on alienation or encumbrances during the proceedings. The judgment emphasized the importance of expert examination and cross-examination of relevant parties to ensure a just outcome in the proceedings before the Commissioner of Customs.</description>
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