https://www.taxtmi.com/caselaws?id=352636 Procedural unfairness in customs adjudication justified setting aside the adverse order and remitting the matter for fresh decision. The Court found that the petitioner was not given adequate opportunity to produce relevant licences or advance all contentions on whether the licences fell under the amended foreign trade policy and the 21.10.2004 circular. It held that the manner of proving the licensing position, including whether original documents were the only acceptable evidence or secondary evidence could be considered, required factual examination. The Adjudicating Authority was directed to reconsider the matter after allowing additional evidence and hearing all available submissions. en-us Wed, 22 Nov 2017 00:00:00 +0530 Tue, 19 Dec 2017 08:49:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352636 Procedural unfairness in customs adjudication justified setting aside the adverse order and remitting the matter for fresh decision. The Court found that the petitioner was not given adequate opportunity to produce relevant licences or advance all contentions on whether the licences fell under the amended foreign trade policy and the 21.10.2004 circular. It held that the manner of proving the licensing position, including whether original documents were the only acceptable evidence or secondary evidence could be considered, required factual examination. The Adjudicating Authority was directed to reconsider the matter after allowing additional evidence and hearing all available submissions. Case-Laws Customs Wed, 22 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352636