TMI Blog2016 (1) TMI 1002X X X X Extracts X X X X X X X X Extracts X X X X ..... s as specified for the product. - it was held that the goods were liable to confiscation under section 111(d) of the Customs Act, 1962 and the appellant importers were liable to penal action under section 112(a) of the Customs Act, 1962. Held that:- Since many of the issues raised and which have not been answered are based on facts as well, I cannot independently deal with it in the Tribunal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the parameters as specified for the product. In view of the above, it was held that the goods were liable to confiscation under section 111(d) of the Customs Act, 1962 and the appellant importers were liable to penal action under section 112(a) of the Customs Act, 1962. The appellant contested the aforesaid notice on the ground that the goods exported and re-imported by them is 'cheese curd& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of the Hon'ble Bombay High Court, the Additional Commissioner of Customs confiscated the re-imported goods and offered them for release under Section 125 of the Customs Act, 1962 on payment of ₹ 7 lakhs as redemption fine. He also imposed a penalty of ₹ 3.6 lakhs on the importer under section 112(a) of the Customs Act, 1962. He also permitted clearance of the goods for rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is no standards provided for these goods under the FSS Act and rule made thereunder. They alleged that this ground was not considered by the Commissioner (Appeals) and, therefore, the order of Commissioner (Appeals) is not a speaking order and need to be set aside on this ground itself. In their appeal, they asserted that it is not clear from the order of the Additional Commissioner as to how sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d AR relies on the impugned order. 5. I have gone through the impugned order. I find that the impugned order does not deal any of these issues, which were raised before the Commissioner (Appeals) and to that extent, the order is not a speaking order. Since many of the issues raised and which have not been answered are based on facts as well, I cannot independently deal with it in the Tribunal. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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