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2021 (3) TMI 1110 - CESTAT NEW DELHIDirections about the decision on issue of jurisdiction have not still been complied with in the Order under challenge - issuance of G-Card in the name of Shri Lalit Gupta or not - HELD THAT:- The allegations of the appellant against Shri Lalit Gupta who though was the Manager of appellant for operating their work at Delhi Customs but was never authorised to be the G-card holder by appellant, cannot be ascertained unless and until requisite documents are called by the adjudicating authority below to be scrutinised in respect thereof - The findings of the Commissioner (Appeals) also need to be scrutinised as to whether the said internal mechanism was enabling M/s. Wijeta Impex and Logistics to have knowledge about filed shipping bills and to sign the acknowledgements thereof. Both the findings are relevant for the proper adjudication of the impugned appeal specially when the appellant as CHA is aggrieved of misconduct of Shri Lalit Gupta. Matter remanded back for fresh decision on merits specifically on issue of jurisdiction as was directed vide the order of first remand passed by this Tribunal - appeal allowed by way of remand.
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