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2017 (5) TMI 1437 - AT - CustomsMis-declaration of description and value of induction Cooker - benefit of N/N. 21/12 - Held that: - letters have been issued by the Revenue to the known addresses and the appellant did not take due care in making arrangement for delivery of letters in the given addresses. They have not intimated revised address etc. to the Revenue. However, considering that defense of the appellant has to be considered before finalization of the adjudication, we find it fit and necessary to remand the matter back to the original authority for a fresh adjudication - appeal allowed by way of remand.
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