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2018 (4) TMI 1256 - AT - CustomsSeizure of imported goods - high value Integrated Circuits (IC) - mis-declaration of description of goods - Held that: - there is no factual finding of the adjudicating authority with respect to factual disputes and allegations made in the SCN - if the department is unable to provide documents as requested by the appellants as per the earlier orders of the Tribunal and the High Court, the adjudicating authority may decide the matter on the basis of the documents available before him. Hence, it is appropriate to remand the matter to the adj. auth. in the interest of justice - appeal allowed by way of remand
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