https://www.taxtmi.com/caselaws?id=467235 Order confirmed duty liability without identifying the importer; legal principle requires identification of the importer before imposing liability, so the confirmation cannot stand and the order is set aside with remand. Reliance on undisclosed documents violated natural justice; the noticees must be furnished the documents relied upon and given adequate opportunity to be heard, so the matter is remitted to the original authority for fresh decision after disclosure and hearing. en-us Fri, 16 Jun 2017 00:00:00 +0530 Wed, 11 Mar 2026 19:07:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467235 Order confirmed duty liability without identifying the importer; legal principle requires identification of the importer before imposing liability, so the confirmation cannot stand and the order is set aside with remand. Reliance on undisclosed documents violated natural justice; the noticees must be furnished the documents relied upon and given adequate opportunity to be heard, so the matter is remitted to the original authority for fresh decision after disclosure and hearing. Case-Laws Customs Fri, 16 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467235