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2014 (10) TMI 118 - HC - CustomsViolation of EXIM policy - Import of BMW 5 series luxury cars in contravention of 'Transfer of Residence' facility of baggage rules - misdeclaration of the year of manufacture and model number and tampered with the chassis number - imposition of fine and penalty - Held that:- there cannot be two orders by the Tribunal, with two different results. In any event, before passing the impugned order, there is no mention that the earlier order recorded on 3.6.2009 allowing the appeal in part has been withdrawn. The error apparently has not been noticed by the Tribunal while deciding the appeal for the second time. The error as above requires to be corrected. - matter remanded back to verify and record as to whether the earlier order is supported by reasons and if so, has it been withdrawn for any reason - Decided in favour of assessee.
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