https://www.taxtmi.com/caselaws?id=187980 Where imported goods were provisionally assessed, the adjudicating authority had to examine the appellants' plea that replacement special import licences were subsequently produced and were relevant to the demand, confiscation and penalties. As no finding was recorded on that material defence, the confirmation of differential duty and penalties could not be sustained without fresh consideration of the licences' validity and effect. The impugned order was therefore set aside and the matter remanded for de novo adjudication after hearing the parties. en-us Thu, 14 Aug 2008 00:00:00 +0530 Mon, 14 Nov 2016 18:46:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187980 Where imported goods were provisionally assessed, the adjudicating authority had to examine the appellants' plea that replacement special import licences were subsequently produced and were relevant to the demand, confiscation and penalties. As no finding was recorded on that material defence, the confirmation of differential duty and penalties could not be sustained without fresh consideration of the licences' validity and effect. The impugned order was therefore set aside and the matter remanded for de novo adjudication after hearing the parties. Case-Laws Customs Thu, 14 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187980