1998 (3) TMI 210 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeals and remanded the matter back to the adjudicating authority due to violation of principles of natural justice in denying personal hearing and not supplying audit objections to the party. The appellants claimed exemption for importing a C.T. Scanning machine under Notification 64/88. The duty of Rs. 79,11,176/- was confirmed with penalties imposed. The Tribunal directed the adjudicating authority to supply the audit report, allow additional reply, and conduct a personal hearing before passing a new order.