TMI Blog2019 (11) TMI 1038X X X X Extracts X X X X X X X X Extracts X X X X ..... In order that the adjudication proceedings be completed, we set aside the impugned order and remand the matter back to the original authority for a fresh decision in accordance with law - appeal allowed by way of remand. - Customs Appeal No: 667 of 2012 - A/86745/2019 - Dated:- 17-9-2019 - HON BLE MR C J MATHEW, MEMBER (TECHNICAL) AND HON BLE MR AJAY SHARMA, MEMBER (JUDICIAL) Shri Mayank Jain, Advocate for the appellant Shri Manoj Kumar, Assistant Commissioner (AR) for the respondent ORDER PER: C J MATHEW In this appeal of M/s Graphite India Ltd, against order-in-original no. 15/2012/CAC/CC/BKS dated 22nd March 2012 of Commissioner of Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 26 November 2009, got the duty liability on all imports effected against the transferred scrips at ₹ 2,46,89,991 settled besides obtaining full immunity from penalty and prosecution. The show cause notice dated 29 August 2009 had demanded from M/s Rajat Pharmachem Ltd, and the several transferees, the duty that was, since, settled. On the basis of this statutory process, further proceedings were restricted to the several transferees and, that too, to the interest on the said the duties, under section 28AB of Customs Act, 1962 and penalties under section 114A of Customs Act, 1962 as the order of settlement foreclosed such, normally devolving upon the person liable to pay duty , on the entity responsible for action leading to inval ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n ble High Court to exclude the recovery jurisdiction over the exporter , ipso facto, was not a decision to uphold the liability on the transferees. It is a well-settled in law that the decisions in appeal are limited to the grounds proposed and the relief sought. Therefore, notwithstanding the observations of the Settlement Commission on the interest liability, the adjudicating authority was required to decide the liability of the transferees in accordance with the law in section 28AB of Customs Act, 1962 and section 114A of Customs Act, 1962. It would appear that the adjudicating authority, constrained by the order of settlement from deciding on the liability of the transferees for the duty foregone, contrived a way to fastening the detr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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