https://www.taxtmi.com/caselaws?id=371790 The CESTAT held that the Commissioner (Appeals) could not rely on a certificate and test material produced for the first time at the appellate stage without giving the Department an opportunity to verify, controvert, or rebut that evidence. Such reliance breached Rule 5(1) and Rule 5(3) of the Customs (Appeals) Rules, 1982 and violated the principles of natural justice. The appellate order was therefore set aside, and the matter was remanded for fresh adjudication after the Department was afforded a fair opportunity to meet the evidence relied upon by the importer. en-us Thu, 06 Dec 2018 00:00:00 +0530 Tue, 11 Dec 2018 06:31:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371790 The CESTAT held that the Commissioner (Appeals) could not rely on a certificate and test material produced for the first time at the appellate stage without giving the Department an opportunity to verify, controvert, or rebut that evidence. Such reliance breached Rule 5(1) and Rule 5(3) of the Customs (Appeals) Rules, 1982 and violated the principles of natural justice. The appellate order was therefore set aside, and the matter was remanded for fresh adjudication after the Department was afforded a fair opportunity to meet the evidence relied upon by the importer. Case-Laws Customs Thu, 06 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371790