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2017 (5) TMI 82 - HC - CustomsNatural justice - violation of actual user condition - filing of contemporaneous documents - Held that: - when voluminous documents were relied upon to prove and establish that there is no breach or violation of the alleged condition, then, it was incumbent upon the appellate authority, which is the final fact finding authority, to have gone into the record. It was its bounden duty to have rendered complete finding consistent with the materials on record. It is an appellate authority and exercising appellate powers. In these circumstances, a cryptic finding does not serve the ends of justice. The order is virtually unreasoned and even does not take into account that there was medical reason which prevented the petitioner from attending the office and the personal hearing - the matter shall stand restored to the file of the Appellate Committee at New Delhi for re-examination - appeal allowed by way of remand.
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