2012 (5) TMI 413

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..... 9-6-2011 - Mr. P.G. Chacko, Mr. Sahab Singh, JJ. Appearance: Shri M.L. Grover, Advocate, for appellants Shri K. Lal, Authorised Representative (SDR), for respondent Per: P.G. Chacko These appeals are against a remand order passed by the Commissioner of Customs (Appeals) pursuant to a remand ordered by this Tribunal. The impugned proceedings arose out of show-cause notice dated 26.10.2004 which called upon the appellants to show cause why (i) the dutiable goods (post parcel) should not be confiscated under Section 111(d), (l) (m) of the Customs Act and (ii) penalty should not be imposed on them under Section 112 of the Act. It appears from the records that, in adjudication of the show-cause notice, the original auth .....

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..... ferred by the department to the Commissioner (Appeals). The appellate authority set aside the Joint Commissioner's order and remanded the matter for de novo adjudication 'for consideration of confiscation of the goods under Section 111(d)(l)(m) of the Customs Act, 1962, for imposition of appropriate fine and penalty thereof and for computation of the assessable value in the light of the discussions above.' This decision of the learned Commissioner (Appeals) is presently under challenge in these appeals filed by the parties. 3. At the outset, we observe that the learned Commissioner (Appeals) ordered remand of the case for de novo adjudication, without jurisdiction. The appellate authority did not have the power of remand as held by the .....

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..... ies while remanding the case for de novo adjudication. In de novo adjudication of a case, all issues must be left open to be considered afresh by the adjudicating authority. In the instant case, the learned Commissioner (Appeals) ordered remand after holding thus: 'It therefore has to be held that the adjudicating authority has erred in exonerating the appellants and in not confiscating the goods.' This kind of a procedure in the context of ordering remand for de novo adjudication cannot be approved. As regards 'computation of assessable value', the learned Commissioner (Appeals) appears to have directed the lower authority to compute the assessable value in the light of the discussion made in the remand order. On a perusal of the earlie .....

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