TMI Blog2018 (2) TMI 1956X X X X Extracts X X X X X X X X Extracts X X X X ..... oods under N/N. 52/2003 Cus. dated 31.03.2003 has not properly examined by the lower authorities. When it is so, we set aside the impugned order and remand the case to the Original Authority in the light of the above decisions but after providing an opportunity to the appellant to present their case. Appeal allowed by way of remand. - C/746/2008-DB - Final Order No. 20246/2018 - Dated:- 6-2-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Detector, Wall Systems, Aluminum Honeycomb Panels and Conductive Tiles during the period January 2002 to September 2005. After enquiries carried out by the Department, show-cause notice was issued and the impugned order decided the issue. While allowing the benefit of duty free import in respect of Fire Smoke Detector, Fire and Safety Equipment, the adjudicating authority confirmed the demand in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment to duty free import of various goods under Notification No. 52/2003 Cus. dated 31.03.2003 has not properly examined by the lower authorities. When it is so, we set aside the impugned order and remand the case to the Original Authority in the light of the above decisions but after providing an opportunity to the appellant to present their case. (Order Dictated in Open Court on 06/02/2018) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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