2011 (1) TMI 1002

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..... is application filed by the department (appellant) seeks stay of operation of the impugned order. After examining the records and hearing both sides, we are of the view that the appeal itself is to be disposed of summarily. Accordingly, after dismissing the stay application, we take up the appeal filed by the Revenue.   2. The respondent had imported a consignment of what was declared to be .....

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..... indicates that the inspection of the goods was not witnessed by any representative of the assessing authority. The assessing authority, therefore, rejected the certificate. The goods were, apparently, reexamined by the Dy. Commissioner of Customs on 22.1.10. He reported that the goods were defective. Later on, a committee of three officers of Customs conducted further inspection of the goods, wher .....

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..... ority shall thereupon reassess the Bill of Entry and pass a speaking order after giving the importer an opportunity of being heard. In order to enable it to do so, we set aside the orders passed by the lower authorities and allow this appeal by way of remand. It is desirable that the goods should be got inspected in the aforesaid manner within 30 days and an order be passed by the original authori .....

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