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2012 (9) TMI 644 - AT - CustomsRestriction on import of hazardous waste - Revenue appeal against Commissioner (Appeals)order that the goods have not been physically examined - Held that:- In the impugned order, the Commissioner (Appeals) has set aside the adjudication order therefore the ground taken by the Department that Commissioner (Appeals) has no power to remand the matter back to the adjudicating authority is not sustainable as Commissioner (Appeals) has not remanded the matter but set aside the adjudicating order. Further, as per the directions of the Hon ble High Court, the goods have already been released to the respondents, therefore, the appeals filed by the Revenue has become infructuous.
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