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    <title>2018 (1) TMI 880 - GUJARAT HIGH COURT</title>
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    <description>The court set aside the impugned order due to a breach of natural justice during the proceedings. The Commissioner of Customs passed a fresh order without including crucial documents as directed by the Customs Excise &amp;amp; Service Tax Appellate Tribunal (CESTAT). The court emphasized the department&#039;s responsibility to produce documents and ordered clarification on their availability. The Deputy Commissioner admitted certain documents were unavailable. The court directed a fresh proceeding, allowing the petitioners to submit additional documents and participate fully. The petition was disposed of, and the notice was discharged.</description>
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      <description>The court set aside the impugned order due to a breach of natural justice during the proceedings. The Commissioner of Customs passed a fresh order without including crucial documents as directed by the Customs Excise &amp;amp; Service Tax Appellate Tribunal (CESTAT). The court emphasized the department&#039;s responsibility to produce documents and ordered clarification on their availability. The Deputy Commissioner admitted certain documents were unavailable. The court directed a fresh proceeding, allowing the petitioners to submit additional documents and participate fully. The petition was disposed of, and the notice was discharged.</description>
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