https://www.taxtmi.com/caselaws?id=103540 An appellate authority must independently examine the appellants' submissions and legal pleas and record its own reasoned findings; merely repeating the adjudicating authority's conclusions is an incomplete appellate exercise. Where the Commissioner (Appeals) relied on seizure material and statements without addressing objections such as retraction, denials by named persons, absence of foreign markings, and cited precedent, the appellate order was treated as unsustainable. The result was that the common appellate order was set aside and the connected matters were remanded for fresh disposal on all contentions. en-us Wed, 11 Jul 2001 00:00:00 +0530 Thu, 23 Feb 2012 15:34:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103540 An appellate authority must independently examine the appellants' submissions and legal pleas and record its own reasoned findings; merely repeating the adjudicating authority's conclusions is an incomplete appellate exercise. Where the Commissioner (Appeals) relied on seizure material and statements without addressing objections such as retraction, denials by named persons, absence of foreign markings, and cited precedent, the appellate order was treated as unsustainable. The result was that the common appellate order was set aside and the connected matters were remanded for fresh disposal on all contentions. Case-Laws Customs Wed, 11 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103540