2002 (4) TMI 262

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..... [Order per : Gowri Shankar, Member (T)]. Appeals taken up for disposal after waiving deposit. 2. In the two orders impugned in these appeals, the Commissioner has demanded duty on goods imported in the first instance, by Uniexcel International Ltd. and its directors, Ashwin K. More, Aditya More, Mohan K. More and Pradeep K. More and M.K. Exports and Imports and its partners, both based .....

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..... insufficient, allowed the appeal and remanded the matter back to the Commissioner for adjudication. It is mainly on this basis that the Counsel for the appellant appearing before us seeks remand. It is pointed that if it should turn out in the present proceedings that the importer is exonerated, it would be anomalous if in the meantime, the other person such as the broker, the Custom House Agent e .....

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