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    <title>2001 (8) TMI 396 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal found that the Commissioner of Customs, Lucknow lacked jurisdiction to adjudicate the case due to failure to address the issue of jurisdiction, leading to the impugned order being set aside. Additionally, the non-supply of essential documents to the appellants, including the report of the Public Analyst and trade opinions, was deemed to have undermined the fairness of the adjudication process. The Tribunal accepted the appeal, directing a re-examination of the case with the necessary documents for a fair decision, while ordering the goods to remain in Customs custody pending final disposal.</description>
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    <pubDate>Fri, 03 Aug 2001 00:00:00 +0530</pubDate>
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      <title>2001 (8) TMI 396 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=97204</link>
      <description>The Tribunal found that the Commissioner of Customs, Lucknow lacked jurisdiction to adjudicate the case due to failure to address the issue of jurisdiction, leading to the impugned order being set aside. Additionally, the non-supply of essential documents to the appellants, including the report of the Public Analyst and trade opinions, was deemed to have undermined the fairness of the adjudication process. The Tribunal accepted the appeal, directing a re-examination of the case with the necessary documents for a fair decision, while ordering the goods to remain in Customs custody pending final disposal.</description>
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