TMI Blog2018 (4) TMI 1256X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal allowed by way of remand - C/70027/2013, C/70141/2013 & C/76540/2014 - FO/75798-75800/2018 - Dated:- 10-4-2018 - SHRI P.K. CHOUDHARY, MEMBER (JUDICIAL) Appearance: Shri Satyabrata Chakraborty, Advocate Shri Piyush Chakraborty, Advocate, Ms. Rituparna Ghosh, Advocate and Shri Omprakash Choudhary, Advocate for the appellants. Shri A.K. Das, Special Counsel for the Respondent Per Shri P.K. Choudhary. 1. All the appeals are arising out of a common order and therefore all are takenup together for disposal. 2. Brief facts of the case are that the Customs Officers gathered information that high value Integrated Circuits (IC) are being cleared regularly by some unscrupulous importers with active connivance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; 5,00,000/- ,(d) The duty and interest liability on the cleared goods shall, jointly and severally, be recovered from the importers, Shri V.N.Lakhi Shri P.K.Sen, Hence, the appellants filed these appeals. 3. Heard both sides and perused the appeal records. 4. On perusal of records, it is seen that the show cause notice was issued on 08.09.1994 and adjudicated by Order-in-Original No.18/99- CCP dated 10.12.1999 and penalty was imposed on Shri P.K. Sen and Shri Nikhil Chakraborty (of ₹ 1,00,000/- and ₹ 5000/-) respectively. The said order was set aside by the Tribunal by order dated 22.06.2000. In denovo adjudication order dated 15.05.2001, the same penalty was imposed. The appellants again filed appeal before this Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 of 2005 disposed of the writ petition and set aside the impugned order 1/2004 CCP dt. 30th Nov.2004 and directed the respondent No.2 to decide the matter afresh after ensuring that the copies of the necessary documents, which have been sought for by the petitioner are served upon him. As directed by the Hon ble High Court Petitioner Shri Pratik Sen was requested to collect the relied upon documents vide letter dated 08.09.2008 and 09.02.2009 and the same were supplied to the authorized person of his counsel under receipt. Fresh dates for Personal Hearing were fixed on 10.09.2012, 13.09.2012 and 17.09.2012. Intimations were issued to the respective noticees but the same were received back with the Post Authority remark Left/ Moved e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e department is unable to provide documents as requested by the appellants as per the earlier orders of the Tribunal and the High Court, the adjudicating authority may decide the matter on the basis of the documents available before him. Hence, it is appropriate to remand the matter to the adj. auth. in the interest of justice. 9. In view of the above discussion, the appeals filed by the appellants are allowed by way of remand to the adjudicating authority to decide afresh after considering the submission of the appellants and in the light of the direction of the Tribunal and the High Court in the earlier order, and to pass orders in accordance with law. As the matter is an old one, the adjudicating authority is directed to decide the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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