https://www.taxtmi.com/caselaws?id=45358 An order was held unsustainable where the Tribunal had not considered a material witness statement that was not disclosed in the customs proceedings but was relevant to the appellant's alleged customs offence. The missing statement went directly to the merits, so the decision was made without considering a significant piece of evidence. The order under challenge was set aside, and the appeals were restored to the Tribunal for fresh hearing and disposal after taking that statement into account. en-us Tue, 30 Nov 1999 00:00:00 +0530 Sat, 10 Jul 2010 10:49:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45358 An order was held unsustainable where the Tribunal had not considered a material witness statement that was not disclosed in the customs proceedings but was relevant to the appellant's alleged customs offence. The missing statement went directly to the merits, so the decision was made without considering a significant piece of evidence. The order under challenge was set aside, and the appeals were restored to the Tribunal for fresh hearing and disposal after taking that statement into account. Case-Laws Customs Tue, 30 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45358