2009 (11) TMI 726

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..... spondent. ORDER Heard both sides. 2. Common issue is involved in these twenty two Appeals therefore are being taken up together. Appellants filed these Appeals against the order passed by Commissioner (Appeals) whereby the adjudication order passed by the Additional Commissioner was set aside. 3. Briefly stated the facts of the case are that the present Appellants made import of goods which we .....

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..... in question were restricted goods. The contention is that the impugned order whereby the review application has been accepted is not sustainable as the Commissioner (Appeals) has no power to remand as per the amended provisions of Section 128A of the Customs Act. Hence the Commissioner (Appeals) should have decided the issue of mis-declaration and violation of Import & Export Policy. 5. The cont .....

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