https://www.taxtmi.com/caselaws?id=123325 The Tribunal allowed the applications by the Commissioner of Customs seeking modification of Final Order No. 507-560/07 for importers of machines declared as "Computerised Embroidery Pattern-making Machine with Plotter." The revised directions required involvement of jurisdictional officers or the Directorate of Revenue Intelligence for inspections, along with competent experts. M/s. Silver Stitch's application was dismissed as they could raise their grievance during de novo adjudication. The judgment emphasized the importance of providing a reasonable opportunity for parties to be heard and access to inspection reports during the adjudication process. en-us Thu, 31 Jan 2008 00:00:00 +0530 Tue, 11 Sep 2012 18:31:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123325 The Tribunal allowed the applications by the Commissioner of Customs seeking modification of Final Order No. 507-560/07 for importers of machines declared as "Computerised Embroidery Pattern-making Machine with Plotter." The revised directions required involvement of jurisdictional officers or the Directorate of Revenue Intelligence for inspections, along with competent experts. M/s. Silver Stitch's application was dismissed as they could raise their grievance during de novo adjudication. The judgment emphasized the importance of providing a reasonable opportunity for parties to be heard and access to inspection reports during the adjudication process. Case-Laws Central Excise Thu, 31 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123325