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M/s Aggarwal & Co Versus Commissioner of Customs-Jamnagar (Prev)

Absolute confiscation of empty cartridge material - Confiscation of excess material - Held that:- Commissioner (Appeals) remanded the matter to the Adjudicating Authority for re-adjudication of considering the provisions Section 119 of the Customs Ac .....

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ed Counsel should also consider in the interest of justice. - we direct the Adjudicating Authority, in denovo adjudication to consider the case of both the sides, Revenue and appellants on facts and law of the case and shall pass the order, in accord .....

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espondent : Shri. Alok Srivastava, Authorised Representative ORDER Per: P.K. Das Common issue is involved in these appeals, and therefore, both are taken up together for disposal. 2. The relevant facts of the case, in brief, are that the appellants f .....

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ials. The Adjudicating Authority confiscated empty cartridge material absolutely and also confiscated the excess materials and imposed redemption fine and penalties. The appellants filed appeals before the Commissioner (Appeals). Revenue also filed a .....

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ded the matters to the Adjudicating Authority for re-adjudication considering the provisions of Section 119 of the Customs Act. The appeals filed by the appellants were rejected. Hence, the appellants filed these appeals. 3. Heard both sides and peru .....

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ion 119 of Customs Act cannot be involved. He further submits that the Adjudicating Authority had imposed the redemption fine and penalties without considering the various facts involved herein. The Learned Authorised Representative on behalf of the .....

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