https://www.taxtmi.com/caselaws?id=120273 An adjudication based on a Cost Accountant's report could not stand where the report had not been shown to the affected party, resulting in an inadequate opportunity of hearing. As the issues were substantially identical to those already decided by the same Bench in a connected matter, the proper course was to follow that earlier approach and remit the matter for reconsideration. The order was set aside and the case remanded for fresh adjudication after supplying the report, examining the import and export documents, and granting a reasonable hearing. en-us Thu, 31 Aug 2006 00:00:00 +0530 Wed, 18 Jul 2012 11:54:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120273 An adjudication based on a Cost Accountant's report could not stand where the report had not been shown to the affected party, resulting in an inadequate opportunity of hearing. As the issues were substantially identical to those already decided by the same Bench in a connected matter, the proper course was to follow that earlier approach and remit the matter for reconsideration. The order was set aside and the case remanded for fresh adjudication after supplying the report, examining the import and export documents, and granting a reasonable hearing. Case-Laws Customs Thu, 31 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120273