2000 (10) TMI 386

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..... Respondents. [Order]. - The brief facts of this case are that the Officers of Customs (Preventive), Jaipur conducted search of the premises of the appellants on 24-4-1997. On search, Digital watch modules, Quartz watch modules, Watch dials and Wrist watches of foreign origin totally amounting to Rs. 92,700/- were recovered. The goods were seized under Section 110 of the Customs Act, 1962. The p .....

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..... nsidering the Stay Petition filed by the appellants. Shri A.L. Mathur, ld. Consultant appearing for the appellants is raising only one point that on the appeal of the Revenue, the Commissioner (Appeals) should have decided the matter himself instead of remanding the matter to the original authority for de novo consideration. On specific querry during the course of hearing, the ld. Consultant state .....

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..... o the adjudicating authority with such direction as he may think fit for fresh adjudication or decision. 5.  I have carefully considered the submissions made before me. As already stated, the appeal in this case is filed against the direction of Commissioner (Appeals) remanding the case to the original authority for de novo adjudication on the appeal filed by Department. As rightly contended .....

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