https://www.taxtmi.com/caselaws?id=123633 The judgment set aside the Order-in-Appeal and remanded the matter back to the original authority due to the violation of Customs (Appeals) Rules, 1982. The Commissioner (Appeals) did not follow Rule 5 by considering new evidence not presented before the adjudicating authority. The appellant's claim of illegal importation was not substantiated, as the currency was brought by the respondent's Son-in-Law during a visit to India. The respondent admitted to illegal possession of foreign currency. Both parties were granted the opportunity to produce evidence, and the respondent was to have a personal hearing before the original authority. en-us Fri, 01 Feb 2008 00:00:00 +0530 Tue, 18 Sep 2012 16:04:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123633 The judgment set aside the Order-in-Appeal and remanded the matter back to the original authority due to the violation of Customs (Appeals) Rules, 1982. The Commissioner (Appeals) did not follow Rule 5 by considering new evidence not presented before the adjudicating authority. The appellant's claim of illegal importation was not substantiated, as the currency was brought by the respondent's Son-in-Law during a visit to India. The respondent admitted to illegal possession of foreign currency. Both parties were granted the opportunity to produce evidence, and the respondent was to have a personal hearing before the original authority. Case-Laws Customs Fri, 01 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123633