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2011 (6) TMI 258 - AT - CustomsPenalty - Section 112(a)of the Customs Act, 1962 - tempering of advance licenses - penalties stands imposed upon the appellants who are partners/ directors, CHAs or their employees and brokers for obtaining licenses or brokers in selling the duty free imported goods - set-aside the impugned order and remand the matter to adjudicating authorities to supply the documents i.e. tempered advance licenses to the appellants and to allow them cross-examine the officers, wherever possible, as we are aware of the practical difficulties of the officers not being available - As we have already remanded the matter on this ground, would also like the Commissioner to take into consideration the latest decision of the Hon'ble Supreme Court in the case of Saiyed Ali (referred supra) as also the Board circular dated 15.4.2011 and/ or any subsequent development on the above point of jurisdictions -
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