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    <title>2003 (5) TMI 409 - CESTAT, NEW DELHI</title>
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    <description>The appellate tribunal set aside the decisions of the lower authorities and allowed the appeal by remanding the case for re-examination. The original authority was instructed to review the TR-6 challans in conjunction with certificates from the customs officer, which the appellant must obtain and present. The authority was directed to provide a fair opportunity for the party to be heard and issue a detailed order after the re-evaluation process.</description>
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      <link>https://www.taxtmi.com/caselaws?id=109511</link>
      <description>The appellate tribunal set aside the decisions of the lower authorities and allowed the appeal by remanding the case for re-examination. The original authority was instructed to review the TR-6 challans in conjunction with certificates from the customs officer, which the appellant must obtain and present. The authority was directed to provide a fair opportunity for the party to be heard and issue a detailed order after the re-evaluation process.</description>
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