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    <description>The Tribunal set aside the impugned orders and remanded the matter to the Commissioner (Appeals) for de novo consideration. The Commissioner (Appeals) was instructed to call for records, examine all evidence, and decide the case afresh while observing the principles of natural justice and considering the Revenue&#039;s and importers&#039; pleas.</description>
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      <description>The Tribunal set aside the impugned orders and remanded the matter to the Commissioner (Appeals) for de novo consideration. The Commissioner (Appeals) was instructed to call for records, examine all evidence, and decide the case afresh while observing the principles of natural justice and considering the Revenue&#039;s and importers&#039; pleas.</description>
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