https://www.taxtmi.com/caselaws?id=363709 Fresh evidence cannot be admitted at the appellate stage unless the conditions in Rule 5 of the Customs (Appeals) Rules, 1982 are satisfied, reasons for admission are recorded, and the adjudicating authority is given a reasonable opportunity to examine or rebut it. Here, the Commissioner (Appeals) relied on a new invoice and other material not produced before the original authority without demonstrating compliance with those safeguards. The admission of such evidence was therefore not sustainable, and the matter was remanded to the original adjudicating authority for fresh consideration in accordance with law. en-us Mon, 16 Jul 2018 00:00:00 +0530 Thu, 21 Feb 2019 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363709 Fresh evidence cannot be admitted at the appellate stage unless the conditions in Rule 5 of the Customs (Appeals) Rules, 1982 are satisfied, reasons for admission are recorded, and the adjudicating authority is given a reasonable opportunity to examine or rebut it. Here, the Commissioner (Appeals) relied on a new invoice and other material not produced before the original authority without demonstrating compliance with those safeguards. The admission of such evidence was therefore not sustainable, and the matter was remanded to the original adjudicating authority for fresh consideration in accordance with law. Case-Laws Customs Mon, 16 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363709