TMI Blog2015 (2) TMI 1072X X X X Extracts X X X X X X X X Extracts X X X X ..... ivered to ensure that such consignees were in existence and as required by regulations - Held that:- According to Regulation 13(a) of CIECR, the appellants are required to keep the authorizations for a period of one year so that the Customs authorities can inspect the authorizations and satisfy themselves about the bona fide of the receivers. However in both the cases, the demands have been confir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to be reexamined under these circumstances and adjudicated afresh. Accordingly, the impugned orders are set aside and matters are remanded for de novo adjudication - Decided in favour of assessee. - C/Stay/21311/2014, C/Stay/21344/2014 in C/21194/2014-DB, C/21209/2014-DB, C/21194/2014-DB, C/21209/2014-DB - Final Order No. 20323-20324/2015 - Dated:- 12-2-2015 - Archana Wadhwa (Judicial Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the benefit of Notification No.171/93-Cus. dt. 16/09/1993 read with CIECR, proceedings were initiated culminating in the impugned orders. In the impugned orders, it has been held that appellants had not taken authorization from the persons to whom the consignments were delivered to ensure that such consignees were in existence and as required by regulations. A concession is given to the courier ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Nevertheless, in both the cases after hearing both the sides, we found that the appeals have to be decided finally since the matters have to be remanded for fresh adjudication for the reasons detailed below. Therefore, we waive the requirement of predeposit and take up the appellants for final decision. 3. After hearing both the sides, we found that according to Regulation 13(a) of CIECR, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had submitted documents and this also has to be verified. Further if the authorizations are available, at least some sample verifications have to be done to ensure that such consignees were non-existent, bogus or not genuine. We feel that matter is required to be reexamined under these circumstances and adjudicated afresh. Accordingly, the impugned orders are set aside and matters are remanded for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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