- (1.) Heard both sides.
(2.) The impugned order is set aside and the matter is remanded to the Tribunal for considering the combined effect of the relevant Rules 57G and 57GG in the light of the fact in the present case and in the light of the fact that the triplicate copy of the Bill of Entry was in fact available before the Tribunal. The Tribunal to dispose of the matter in accordance with law.
(3.) The appeal is disposed of accordingly.;