9911796707
TMI Blog2008 (7) TMI 742X X X X Extracts X X X X X X X X Extracts X X X X ..... C/222/2001) under Section 112(a) of the Customs Act in connection with the confiscation, under Section 111 of the Act, of 67.365 MTs of Cassia imported by one M/s. G.D. Enterprises coupled with demand of duty thereon under Section 28(1) of the Act. Shri Sashi Prakash Lohia s wife was a partner in M/s. G.D. Enterprises, who had imported the above quantity of Cassia under two advance licences and cleared the same duty-free under the DEEC scheme during the period October 1992 to August 1993. The importers were required, under the said Scheme, to extract Cassia oil from the imported raw material and export the oil. For this purpose, they had nominated M/s. Natcon Fruit Food Processors Pvt. Ltd., Bangalore (M/s. Natcon, for short) as their su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsultant for the appellants has submitted that the facts of this case are similar to those of M/s. Rekha Overseas v. Commissioner of Customs, Chennai - 2006 (197) E.L.T. 359 (Tri.-Chennai) and therefore these appeals are liable to be allowed. The learned SDR has contested this claim. 3. After a perusal of our final order passed in Rekha Overseas case, we note that, in that case, there was a crucial evidence in favour of the appellants, which consisted of certificates of the Spices Board and reports of the Chemical Examiner. The Spices Board certificates proved that the Cassia imported by M/s. Rekha Overseas had been processed (distilled) by their supporting manufacturers (M/s. Natcon) at Bangalore and that the wastage (residue of distilla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the parties and was not considered by the adjudicating authority. Any other ground raised in any of these appeals has been pressed before us. 5. In the aforesaid circumstances, we are of the view that, insofar as these appellants are concerned, the Commissioner shall undertake de novo adjudication of the dispute, wherein copies of the aforesaid inspection report of the DRI should be supplied to these parties and a reasonable opportunity of being personally heard should also be given. Accordingly, we set aside the impugned order to the extent it is against these appellants, and allow these appeals by way of remand for the aforesaid purpose. (Operative portion of the order was pronounced in open Court on 9-7-2008) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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