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2023 (1) TMI 197 - AT - CustomsConfiscation with option of redemption fine and penalty - Potassium Humate First Grade Powder - Potassium Humate Granular - appellant has assailed the impugned order on the ground that remanding the matter back by learned Commissioner (Appeals) to the original authority is not proper and justified inasmuch as all facts involved in the appeal were pleaded before him - HELD THAT:- There are no infirmity therein, in so far as it has remanded the matter to the original authority for a fresh fact finding on the issue involved in this appeal. Needless to say that this being an old matter, the order dated 16.09.2022 passed by the Learned Commissioner (Appeals) should be implemented expeditiously, preferably within a period of 6 weeks from receipt of this order - appeal dismissed.
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