2013 (2) TMI 117

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..... nt also is questioning legality and properity of the impugned order on the grounds set out in the appeal, therefore, it is considered expedient to set aside the orders and remand the matter to the original authority for fresh decision. - Cus. Appeal Nos.184-187/2007 & Cus. Appeal Nos.199,200/2007 - - - Dated:- 20-11-2012 - SHRI S. K. GAULE AND DR. D. M. MISRA, JJ. Shri S. .....

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..... al Nos. Kol/Cus/Port/52/2007 dated 31.3.2007 (for Cus.Appeal Nos.184 185/07) Kol/Cus/Port/54/2007 dated 31.3.2007 (for Cus.Appeal Nos.186 187/07)2 Kol/Cus/Port/52/2007 dated 31.3.2007 (for Cus.Appeal No.199/07) Kol/Cus/Port/54/2007 dated 31.3.2007 ( for Cus.Appeal No.200/07), all passed by Commissioner of Customs (Port), Kolkata. The issues are common in all the cases. Therefore, they ar .....

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..... advanced by the appellant s company and their Director. Therefore, all the matters are remanded to the lower adjudicating authority to decide it afresh. It is made clear that all the issues are kept open. Both sides are at liberty to produce the documents in their support. Needless to say that a reasonable opportunity of hearing may be given to the appellants. Appeals are disposed of by way of .....

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