2001 (3) TMI 482

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..... cko, Member (J)]. On careful examination of the records and on hearing both sides, we find that this is a fit case for final disposal at this stage. Accordingly, we allow the present application and proceed to dispose of the appeal finally. 2. The appeal is against the order of the Commissioner confiscating the goods imported and sought to be cleared by the appellants against Bill of Entry .....

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..... oods, the appellants submitted to their proceedings by waiving notice. The proceedings including physical examination of the goods, market enquiry, recording of statements of the appellants and their CHA, etc., culminated in the impugned order of the Commissioner, confirming the demand of differential duty of over Rs. 8 lakhs, confiscating the seized goods and imposing penalty on the importer as a .....

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..... t addressing any of the issues on merits, we should send the matter back to the adjudicating authority for fresh disposal in accordance with law and principles of natural justice. 4. We, therefore, set aside the impugned order and allow the present appeal by way of remand, directing ld. Commissioner of Customs to decide the matter afresh in accordance with law as well as principles of natural ju .....

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