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2014 (10) TMI 593 - AT - CustomsMisdeclaration of goods - Courier Agency service - Held that:- There is no categorical finding that the goods were different consignments, there is no evidence to support the claim that the goods were actually unaccompanied baggage and in the absence of details of consignments verified and found to be fictitious, we consider that at this stage itself the matter should be remanded to the original adjudicating authority for fresh adjudication. Further we also consider that since the appellants were to keep the authorization only for one year, the question as to whether the demand could have been made for more than one year from the issue of show cause notice is also required to be considered. All these aspects have not been considered in a perspective manner by the adjudicating authority and therefore, the impugned order is set aside and the matter is remanded to the original adjudicating authority for fresh adjudication in accordance with law - Decided in favour of assessee.
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