TMI Blog2014 (10) TMI 593X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red. Further it was also held that the appellants are liable to pay duty under Section 28 of the Customs Act, 1962 in respect of imports made by them by filing Bills of Entry under Courier Import and Export (Clearance) Regulations, 1998 (CIECR). According to the Regulations, value of goods less than ₹ 10,000/-, courier agency can handle and is required to produce an authorization from the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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