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2022 (7) TMI 930 - AT - CustomsNon-filing of shipping bills - shipping bills could not be traced - appellant is now confident to trace all the documents that are required to be produced and those which were not filed before the lower authorities, if given one more opportunity - HELD THAT:- It appears that for the reason that the appellant was unable to furnish all the relevant documents, the duty has been demanded. Hence, in all fitness of things, the matter is required to be remitted back to the file of the Adjudicating Authority, as pleaded by the Learned Advocate for the appellant, however, with a condition that the appellant shall not take unnecessary adjournments and shall co-operate by filing all the relevant documents as and when called for by the Adjudicating Authority. Also, since the matter relates to the year 2005, the Adjudicating Authority shall pass a de novo adjudication order within a period of six months from the date of receipt of this order by the concerned Commissionerate. The appeal is treated as partly allowed by way of remand.
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