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2013 (10) TMI 729 - CESTAT KOLKATAConfiscation - CD Writers of foreign origin - Held that:- In view of the first proviso to Section 128A( 3) of the Customs Act, 1962, the ld. Commissioner (Appeals) ought to have followed the procedure laid down under the said provisions of the Customs Act. Not following the laid-down procedure, in my opinion, the Order of the ld. Commissioner (Appeals) becomes bad in law and accordingly, the same is liable to be set aside. Consequently, the Order of the ld. Commissioner (Appeals) is set aside and the Appeal is remitted to the ld. Commissioner (Appeals) for deciding the issue afresh, after following the procedure laid down under Section 128A(3) of the Customs Act, 1962. Needless to mention that a reasonable opportunity of hearing be granted to the Appellant - Decided in favour of assessee.
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