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2015 (12) TMI 1042 - AT - CustomsConfiscation of import of whole yellow Peas - dutiable or prohibited goods unloaded or attempted to be unloaded l into the two substituted barges - Penalty u/s 112 - Imposition of redemption fine - Held that:- It is observed from the case records and the record of the personal hearing held before the Adjudicating authority that all the three representatives appearing for the present appellants pleaded guilty during adjudication proceedings and requested leniency. This factual aspects have also been recorded by the Adjudicating authority towards the end of para 20 of the Order-in-Original dated 08.07.2014. It is observed that various issues raised by the appellants in their grounds of present appeals, as well as during the course of hearing, have not been deliberated upon by the Adjudicating authority as these issues on merits were not raised before him. In the interest of justice we are of the considered view that the matter should be remanded back to the Adjudicating authority to decide the case afresh after taking on record the submissions made by the appellants on merits in these proceedings. Accordingly Order-in-Original dated 08.07.2014 passed by the Adjudicating authority is set aside and case is remanded back to him to decide the same in denovo proceedings - Matter remanded back - Decided in favour of assessee.
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