https://www.taxtmi.com/caselaws?id=44678 The Tribunal should not decide a customs appeal on evidence produced for the first time before it when the parties had not led that evidence before the adjudicating authority. If additional evidence was necessary, the proper course was to remit the matter to the Commissioner of Customs for fresh adjudication after giving both sides an opportunity to be heard. The Tribunal's reliance on first-instance evidence at the appellate stage was procedurally improper, and its order was set aside with remand for fresh decision. en-us Thu, 24 Jul 1997 00:00:00 +0530 Sat, 03 Jul 2010 11:36:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44678 The Tribunal should not decide a customs appeal on evidence produced for the first time before it when the parties had not led that evidence before the adjudicating authority. If additional evidence was necessary, the proper course was to remit the matter to the Commissioner of Customs for fresh adjudication after giving both sides an opportunity to be heard. The Tribunal's reliance on first-instance evidence at the appellate stage was procedurally improper, and its order was set aside with remand for fresh decision. Case-Laws Customs Thu, 24 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44678