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2009 (3) TMI 479 - AT - CustomsDemand-Limitation- The main appellant, M/s. Allied Glasses Pvt. Ltd. imported 9 consignments and filed Bills of Entry declaring the items as Glazing Glass and claiming classification under Chapter Heading 7005 and produced DFRC licence to clear the same. Held that- As regards the consignment covered by the Bill of Entry No. 110490 dated 10-11-2003, which was subject matter of seizure and confiscation, we observe that all the issues have to be considered afresh by the Commissioner on merits as well as on limitation after taking into account the above submission made by both sides. To enable the same, we remit the matter to the Commissioner for issue of fresh order after granting reasonable opportunity of hearing. We offer no comments on merits of the case in respect of this consignment. All the appeals are disposed of by setting aside the penalties imposed on all the appellants and setting aside the demand relating to 8 consignments and remitting the issues relating to the seized consignment for fresh consideration in the above terms.
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