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2017 (9) TMI 134 - AT - CustomsConfiscation - smuggling - Cigarettes - redemption fine - penalty - case of appellant is that the investigation/inquiry on the smuggling of cigarettes is still pending and it is premature to conclude the issues raised by the Revenue - Held that: - the ld. Commissioner (Appeals) even though recorded that the inquiry relating to smuggling of cigarettes is still pending, but, proceeded to decide the issue on merit and later remanded the matter to the adjudicating authority to consider the confiscation of goods with appropriate redemption fine and imposition of penalty. This observation of the ld. Commissioner (Appeals), cannot be sustained, as it suffers from self contradiction and also premature - the inquiry by the DRI relating to the smuggling of cigarettes is on the last stage of completion and therefore, it is appropriate to direct the adjudicating authority to consider all issues relating to the allegation against the appellant, after completion of inquiry by the DRI on the issue of smuggling of cigarettes - appeal allowed by way of remand.
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