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2015 (12) TMI 859 - CESTAT AHMEDABAD

2015 (12) TMI 859 - CESTAT AHMEDABAD - TMI - 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 Act. In our considered view, the confiscation under Section 119 of the Act would be ascertained after examining the facts in details. As the matter was remanded to the Adjudicating Authority, the imposition .....

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er : Shri Sarju, S. Mehta Advocates For the Respondent : 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 filed two Bills of entry both dated 22.08.2007 for imported consignment comprising of Heavy Melting Scrap, Copper Scrap, and Aluminum Scrap etc. It was found that there was empty cartridge of various boxes .....

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enue appeal, the Commissioner (Appeals) remanded 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 perused the case records. 4. The learned Counsel for the appellants fairly submits that they have not filed appeals before the Tribunal against the confiscation of empty cartridge. He submits that there is no .....

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