TMI Blog2017 (5) TMI 1437X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue. However, considering that defense of the appellant has to be considered before finalization of the adjudication, we find it fit and necessary to remand the matter back to the original authority for a fresh adjudication - appeal allowed by way of remand. - Customs Appeal No.51647/2016-ST[DB] - C/A/53139/2017-CU[DB] - Dated:- 25-4-2017 - Mr. S.K. Mohanty, Member (Judicial) And Mr. Ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,48,464. He ordered the confiscation of the goods with option to redeem on payment of a fine of ₹ 10.00 Lakhs. He confirmed customs duty of ₹ 11,37,685/- and also imposed equal amount of penalty in terms of Section 114 A of Customs Act, 1962. He also confirmed additional duty of customs on past imports amounting to ₹ 61,65,224/- and further imposed penalty of equivalent amount an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w the appellant making a claim regarding violation of principles of natural justice, is not acceptable. 4. We have heard both the sides and perused the appeal records. 5. Admittedly the case has been decided without recording the defense of the appellant as the appellant did not file any reply nor appeared for personal hearing, The appellant pleaded that once they came to know about the show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s alongwith other connected records from the Department within 2 weeks of receipt of this order. Thereafter, the appellant should file reply with supporting documents, if any, within 4 weeks. The Adjudicating Authority may give opportunity of hearing to the appellant and decide the case afresh. The impugned order is set aside and the appeal is disposed of in the above terms. [Dictated and prono ..... X X X X Extracts X X X X X X X X Extracts X X X X
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