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2018 (9) TMI 588 - CESTAT AHMEDABADDemand of Customs Duty - benefit of N/N. 32/97-Cus denied - loss of goods and remission of Customs duty - Held that:- The appellant intimated to the Commissioner of Customs JNPT regarding loss of goods and remission of Customs duty, however, the Commissioner has not responded. This has been recorded by both the lower authorities but it was contended that since, there is no reply from the Commissioner of Customs JNPT, they cannot wait for the same and accordingly proceeded to confirm the demand and upholding the same - once the appellant have written letter for loss of their goods and remission of duty, without any decision on their request by the Commissioner of Customs JNPT, both the lower authorities should not have proceeded with deciding a Show cause notice. Matter remanded to the adjudicating authority. The commissioner of Customs JNPT is also directed to dispose of the letter dated 16.04.2003 submitted by the appellant only, thereafter, the adjudicating authority would pass the De-novo adjudication order - appeal disposed off by way of remand.
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