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2017 (7) TMI 149 - CESTAT MUMBAIImport of restricted item - LCD watch modules - these items were imported for sale in the market - natural justice - Held that: - It is seen from the impugned order that the contents of the statements have not been subjected to the test of validity - it would appear that the original authority had arrived at the findings based entirely upon the statements that had not been authenticated by appropriate challenge and without taking into consideration the pendency of assessments that were yet to be finalised. The circumstances would direct us to remit the matter back to the original authority for consideration of these issues - appeal allowed by way of remand.
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