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Judgment
Kania, C.J.—Appeal admitted.
Respondent, except Respondent No. 3, waive service of Appeal, Respondent No. 3 only a formal party.
Same Appearances.
By consent, appeal placed on board and called out.
It is an undisputed position that the Appellate Tribunal has proceed on the basis that the regulations in question were consumer goods and hence it was not permissible to import such goods under O. G. L. (Open General Licence). This point was neither raised before the Tribunal not raised in the grounds of Appeal before the Tribunal. It is on this point that the Tribunal has decided against the appellants. Rule 10 of the Customs, Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982 read with the proviso thereto provides that the Tribunal cannot rest its decision on a ground not set out on the Memorandum of Appeal except where the other party had a sufficient opportunity of meeting that ground. In view of this, the order of the Tribunal is clearly bad and is liable to be set aside.
We set aside the order of the Tribunal and direct the matter to be remanded to the Tribunal for disposal according to law.
Appeal disposed of. No order as to cost of the Appeal.