Deokinandan Bagaria vs Collector Of Customs on 8 February, 1985
We further direct the reweighment of the jewellery in the presence of the appellant or his representative. The appellant is at liberty to produce any other evidence if he so chooses. This court has already held in a number of decisions that where there was denial of principles of natural justice, the appeal was remanded to the adjudicating authority. A reference may be made to the decision of Shri Aswani v. Collector of Customs reported in 1984 ECR 1177 and in appeal no. CD(T) Cal-84/80 in the case of Kishanlal Fogla v. Collector of Central Excise & Customs. Since we are remanding the case to the adjudicating authority, we are not going into the merits and other legal issues involved in the case. We further direct the learned Additional Collector of Customs, Calcutta to readjudicate the matter within one year from the date of this order.