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Commissioner of Customs- (II) Versus Nitin Aminchand Shah And Others

Afresh Consideration of Matter – Revenue praying that previous orders be set aside and Appeal against order of commissioner be re-heard and in accordance with law whereby he confirmed re-determined value, confiscated rough diamonds absolutely and imposed penalties upon respondent – Held that:- Appeal to be restored to file of CESTAT for being decided afresh in accordance with law and after giving opportunity of being heard in person to all parties thereto – Tribunal to administer caution while a .....

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that the orders at "Annexure C" and "Annexure E" be set aside and the Appeal No.C/301/09-Mum should be re-heard and in accordance with law by the Customs, Excise and Service Tax Appellate Tribunal, West zonal Bench, Mumbai (CESTAT). This Writ Petition narrates the circumstances in which the Revenue has made this somewhat unusual request. 2. The show cause notices and which have been issued to the parties whose names are enlisted at page 8 of the paper book were adjudicated a .....

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inutes of valuation were not signed by all the members of the expert panel of the Gem and Jewellery Expert Promotion Council and the importers were not allowed to cross examine the members of the expert panel before the case was decided. This initial order passed by the CESTAT is dated 16.6.2005. 4. In pursuance of this order, the adjudication was carried out denovo. After denovo adjudication, an order was passed on 30.12.2008 and which came to be challenged once again by the importers before th .....

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in accordance with the departmental instructions. Thereafter, the parties were to be given a fresh opportunity of hearing. 6. On account of this difference of opinion, the matter was referred by the President, CESTAT to a third member. In the meanwhile, the importers filed rectification of mistake applications pointing out the alleged mistake in the initial order of the Tribunal dated 6.8.2013. 7. As was expected, even when these applications for rectification were placed before the same Bench, .....

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fference of opinion between two members. 9. Then, this difference of opinion was also marked and referred to same third Member who was to resolve the disagreement in the initial order dated 6.8.2013. 10. We are informed that the third member was inclined to hear the matter sometime in March,2015, but a letter was filed by one of the applicants stating that he has approached the Hon'ble Supreme Court of India praying that all three orders namely orders dated 6.8.2013, 29.9.2014 and 8.12.2014 .....

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es at one stage and opposed by the Revenue is now being acceded to. Meaning thereby, both sides request that to resolve this confusion and chaos, the appeals be re-heard. Now that there is a fresh set of Members, the matter can be heard denovo and disposed of in accordance with law. 13. Reliance is placed upon the order passed by this Court and reported in 2015 (318) E.L.T. 55 (Bom.) (Sarto Electro Equipments Pvt. Ltd. Vs. Union of India). 14. Both sides relied upon this order and though it was .....

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