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    <title>2014 (7) TMI 1234 - CESTAT, CHENNAI</title>
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    <description>The Tribunal held that the appeals should be remanded for fresh adjudication because an earlier order had already directed reconsideration of the ownership claim over the seized goods under customs law, and that related adjudication remained pending. As the appellants were similarly situated and had to be given an effective opportunity to contest ownership and consequential customs liability before the adjudicating authority, the matter was sent back for decision on the documents and the applicable law. The Tribunal also directed the parties to cooperate and required a proper hearing before fresh determination.</description>
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      <description>The Tribunal held that the appeals should be remanded for fresh adjudication because an earlier order had already directed reconsideration of the ownership claim over the seized goods under customs law, and that related adjudication remained pending. As the appellants were similarly situated and had to be given an effective opportunity to contest ownership and consequential customs liability before the adjudicating authority, the matter was sent back for decision on the documents and the applicable law. The Tribunal also directed the parties to cooperate and required a proper hearing before fresh determination.</description>
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      <pubDate>Thu, 24 Jul 2014 00:00:00 +0530</pubDate>
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