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2018 (2) TMI 158 - AT - CustomsImporter - SCN issued to the appellants along with M/s. Maruti Wood Industries, Arunesh Saw Mills, and the overseas suppliers contending that M/s. Maruthi Wood Industries are not the true importers who caused the import of the logs but their name were used by the appellant fraudulently - the case of department is mainly based on the statement given by proprietor Shri B. Dinesh of M/s. Maruti Wood Industries. In the statement given on 26.11.2013, the said person denied issuing no objection letter. Statements from staff of the appellants (Custom Broker), was also recorded. Held that: - At the time of hearing, the Id. counsel has submitted that appeals were filed by the new importer on whom redemption fine was imposed. That these appeals have been remanded to the adjudicating authority vide Final Order No.40611 to 40615/2017 dt.31.03.2017. It is seen that the authorities below have failed to take note of the fact that the statement given by proprietor Sh. B. Dinesh was retracted. The appeals filed by new importers were remanded, inter alia, on such grounds. Therefore, I am of the view that these appeals also require to be reconsidered by the original authority. In such denovo proceedings, the appellants shall be given opportunity to adduce evidence and for personal hearing. The adjudicating authority shall, after due process of law, pass a reasoned speaking order - Appeals are allowed by way of remand to the adjudicating authority.
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