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2012 (8) TMI 661 - CESTAT, KOLKATAConfiscation of vessel and penalty imposed - alleged violation of Section 111 of Customs Act - Revenue alleged non- fulfilling of Customs formalities with regard to vessel viz no Customs permission, no immigration permission, non fulfilling of visas formalities - appellant requested to take up the matter for adjudication without issuance of SCN and also personal hearing - Held that:- Commissioner could not consider the submissions made now by the Appellants at the time of adjudication, since the Appellants had waived the show cause notice and personal hearing. The submissions made now by the Appellants are required to be considered. In these circumstances, the case is remanded to the Commissioner to consider the submissions made by the Appellants and decide the issue afresh.
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