TMI Blog2022 (4) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... and the matter is reserved for orders, the present appeal has become infructuous - HELD THAT:- The adjudicating authority has already conducted de novo hearing of the appeal and reserved the matter for orders. The present appeal has become infructuous. Appeal is dismissed. - CUSTOMS APPEAL No.40011 of 2022 - FINAL ORDER No. 40130 / 2022 - Dated:- 5-4-2022 - MS. SULEKHA BEEVI C.S., MEMBER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mporter had imported and cleared three consignments of goods declared as Coumarine vide Bill of Entry dated 15.04.2010, 20.04.2010 and 22.05.2010 and had not paid the ADD. In view of the above, investigation was initiated and show cause notice was issued by D.R.I on 29.11.2010 proposing to demand ADD. After due process of law, the original authority confirmed the demand, interest and imposed pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Department has filed the above appeal. 3. The Ld. A.R Ms. Sridevi Taritla appeared and argued for the department. She submitted that department has filed the above appeal on the following grounds: (i) The Commissioner (Appeals) has remanded the issue without mentioning the reasons as to why the issue could not be adjudicated on the basis of material available. (ii) The remand order is is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itiated by the officers of DRI are invalid. However, since CBIC vide Notification No.17/2002 dated 7.3.2002 has appointed officers of DRI as officers of Customs and Section 28 has been amended with effect from 16.09.2011 to include sub-section 28 (11) which gives all the officers appointed as officers of Customs the power of assessment under Section 17. Therefore, D.R.I officers are proper office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al hearing on 25.11.2021. The respondent had also given written submissions. After hearing, the matter is reserved for orders. It is submitted by him that as the de novo adjudication has already been conducted and the matter is reserved for orders, the present appeal has become infructuous. 8. Heard both sides. 9. Taking note of the submissions made by Ld. Counsel for respondents that adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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