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2014 (7) TMI 1234 - CESTAT, CHENNAIDEEC scheme - benefit of N/N. 96/2009 Cus. dt. 11.09.2009 - condition of export obligation - Tribunal by Final Order dt. 22.1.2004 decided the appeals against OIO dt. 22.11.2012 and OIO No.20684/2013 dt. 12.6.2013. In that Final order, it was recorded that it appears that importers M/s.Shree Maruti Impex had not filed any appeal against the impugned order. Now, it transpires that M/s.Shree Maruti Impex and other co-noticees filed appeals against the impugned OIO No.20685/2013 dt. 13.6.2013 against which the present appeals are filed before the Tribunal. Held that: - as the Tribunal already remanded the matter in respect of other adjudication orders dt.22.11.2012 and 12.6.2013, it is appropriate that the present appellants also should be given an opportunity to defend their case before the adjudicating authority - matter remanded to the adjudicating authority to decide the claim of the ownership of the seized goods as claimed by M/s.Nupur Impex in terms of the order of the Hon'ble High Court on the basis of documents and provisions of Customs Act and thereafter to decide the case in respect of the other co-notices in accordance with law. Appeal allowed by way of remand.
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