2003 (3) TMI 505 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi heard an appeal regarding the import of machinery under an EPCG license. The adjudicating authority ordered confiscation of old machines, demanding customs duty and imposing a penalty. The appellants requested cross-examination of the Appraiser whose opinion was relied upon, but it was denied. The Tribunal set aside the order and remanded the matter for fresh decision, allowing cross-examination of the Appraiser.