2018 (10) TMI 171

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....ate for appellant Shri Ahibaran, Additional Commissioner (AR) for the respondent ORDER Per: C J Mathew These appeals lie against orders-in-original no. 01/Commr/Goa/ Cus/2008 and 02/Commr/Goa/Cus/2008 both dated 29th August 2008 in relation to import of goods declared as 'rough marbles' classifiable under heading 2515 12 of the First Schedule to the Customs Tariff Act, 1975. Consequent....

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....e is nothing on record to controvert the categorical averment made in the appeal and the argument made before us that neither the extracts of test report dated 16.3.05 (which) were given to them nor notice of hearing dated 21.4.05 were received by them, we are of the view that the interest of justice requires that the order be set aside and the matter remanded to the jurisdictional commissioner fo....

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....fore, in the interest of justice, we set aside the impugned order and remand the case for fresh decision by the jurisdictional Commissioner who shall hear the appellants before passing order.' 2. We have heard Learned Counsel for appellant and Learned Authorised Representative. 3. On perusal of the impugned order it is seen that appellant had sought cross-examination of the author of the rep....