2007 (7) TMI 548

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..... vocates, for the Appellant. Shri Uma Shankar, DR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. After hearing both sides for sometime on the application for waiver of pre-deposit of duty confirmed against Shri Nazareth Soares, penalties on the importer as well as other noticees (as per Annexure to this order), we find that it is possible to hear and decide the .....

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..... der which the goods were imported by M/s. HCL Infosystems Ltd. were not made available to them in spite of specific request for the same and that supply of only copies of Bills of Entry filed by HCL Infosystems was not sufficient, and further grievance was that copy of the market enquiry report was not made available to them. Although the Commissioner has recorded that copies of the Bills of Entry .....

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..... report to the appellants and then extend reasonable opportunity to the appellants of being heard in their defence, before passing fresh orders. All issues are left open for de novo decision. 4. In the result, the appeals are allowed by way of remand. Annexure Appellant Duty Penalty 1. Shri Nazareth Soares Rs. 59,56,010/- Rs. .....

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