https://www.taxtmi.com/caselaws?id=239614 The Commissioner (Appeals) set aside the impugned order due to the Department's failure to produce panch-witnesses, resulting in injustice to the appellants. The non-production of panch-witnesses vitiated the entire proceeding, emphasizing the importance of following procedural directives for fairness in customs proceedings. The failure to comply with the directive led to the dismissal of the Revenue's appeals and the decision to set aside the lower adjudicating authority's order in favor of the appellants. en-us Fri, 12 Oct 2012 00:00:00 +0530 Sat, 16 Nov 2013 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239614 The Commissioner (Appeals) set aside the impugned order due to the Department's failure to produce panch-witnesses, resulting in injustice to the appellants. The non-production of panch-witnesses vitiated the entire proceeding, emphasizing the importance of following procedural directives for fairness in customs proceedings. The failure to comply with the directive led to the dismissal of the Revenue's appeals and the decision to set aside the lower adjudicating authority's order in favor of the appellants. Case-Laws Customs Fri, 12 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239614