1998 (11) TMI 277

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..... dy appeared on behalf of the respondent. Accordingly, I have heard Shri T.P. Kumar, Id. SDR. 2. Drawing attention to the operative portion of the order of the Commissioner (Appeals), Customs and C. Ex., ld. SDR submits that the appeal has not been disposed of on merits by the ld. Commissioner (Appeals) and the same has been allowed by holding that show cause notice issued for confiscation an .....

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..... gs under Section 124, even though the seized goods might have to be returned in terms of Section 110 of the Act after expiry of the permissible period of seizure. Accordingly, I set aside the impugned order of the Commissioner (Appeals). As the decision has not been given on merits, I remand the case to the Commissioner (Appeals), Customs for deciding the appeal on merits.
Case laws, Decisions .....

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