AFLOAT TEXTILES INDIA LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) RULE, returnable forthwith, By the consent of the parties both the matters are taken up for final hearing.

(2.) SINCE common order passed by the CEGAT, Mumbai dated 22. 4. 2003 is challenged in these two petitions, the same are being heard together and are disposed of by this common Judgment.

(3.) THE basic issue in these petitions are, whether the CEGAT, Mumbai was justified in confirming the order of the Commissioner of Customs without deciding the issues canvassed before it. It is also contended that passing of the order after four months of hearing has seriously prejudiced the case of the petitioners, because, vital documents which go to the root of the matter has not been considered in the impugned order passed by the tribunal.