TMI Blog2018 (3) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... done by the Original Authority. To that extent, there is an apparent error in the order of the Tribunal at para 9 of the final order dated 19/09/2017 - The learned Counsel for the applicant only prays for a fair chance to represent their case before the Original Authority so that they can present their side of the defence with all supporting evidence - the matter is remanded back to the Original A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is by M/s G.M. Enterprises who was the importer and the second appeal was by present applicant who is a CHA who processed the said import consignment. The final order of the Tribunal upheld the findings of the Original Authority except for reduction of fine and penalties. 2. The learned Counsel elaborating the grounds of miscellaneous application submitted that at para 9 of the final order, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r personal hearing or any request for such notice or personal hearing. The learned AR submitted a copy of letter dated 24/01/2018 by Deputy Commissioner of Customs, Group I and II, New Custom House, New Delhi categorically stating that no show cause notice has been issued to M/s I.G. Cargo Services. No personal hearing was granted. No request from M/s I.G. Cargo Services for waiver of show cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Original Authority so that they can present their side of the defence with all supporting evidence. The Revenue has no objection for such course of action. 6. Accordingly, the findings recorded by the Original Authority against the present appellant is set aside the matter is remanded back to the Original Authority for a fresh finding after giving adequate opportunity to the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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