2002 (3) TMI 322

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....ondent. [Order per : C.N.B. Nair, Member (T)]. -  These appeals and stay petitions arise from Order-in-Appeal No. HKS (630 & 631) CARGO/2001, dated 3-8-2001. Under the impugned order, the Commissioner confirmed the duty demands and penalties imposed by the Additional Commissioner of Customs in Order-in-Original No. Cargo (Prev.) FMJ/1/2001, dated 17-4-2001. 2. The basic dispute in thi....

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....ted that when the relied upon materials were disclosed them much after the orders were passed they made enquiries and found that the parties from whom the trade enquiries were purported to have been made did not exist and they had not furnished the purported information about price of the cosmetics. They also submitted that the information was not correct, reliable or authentic. It is their conten....

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....t disclosed to the appellants in the adjudication or appellant proceedings. As a result, the appellants were not able to make affective or meaningful defence. Such a proceeding cannot be allowed to stand. The case is required to be re-adjudicated after disclosing the relied upon materials to the appellant. In order to facilitate the same, we set aside the impugned orders and remand the case back t....