2001 (6) TMI 332 - Customs

Extract:
.......er (Appeals) should take a broad view in the matter as held by the Supreme Court in the case of Collector, Anantnag and Another v. Mst Katiji 1987 (28) E.L.T. 185 (S.C.) Thus, the appeal is allowed by way of remand to the Commissioner (Appeals) for de novo consideration. The appellants shall be heard in the matter before passing appropriate orders.