Arm Limited vs Commissioner Of Customs, Madras

The Supreme Court found that the appellant's advocate was not listed in the cause list for the hearing on 8-9-1997, which hindered the appellant's ability to prepare for the case. The Court held that this procedural lapse warranted setting aside the Tribunal's order and remitting the matter for fresh disposal. Consequently, the appeal was allowed, and the case was sent back to the Tribunal for reconsideration in accordance with law.