9911796707
TMI Blog2013 (10) TMI 729X X X X Extracts X X X X X X X X Extracts X X X X ..... the laid-down procedure, in my opinion, the Order of the ld. Commissioner (Appeals) becomes bad in law and accordingly, the same is liable to be set aside. Consequently, the Order of the ld. Commissioner (Appeals) is set aside and the Appeal is remitted to the ld. Commissioner (Appeals) for deciding the issue afresh, after following the procedure laid down under Section 128A(3) of the Customs Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion of the said goods, the same were placed under detention on 29.11.2009 and later seized on 07.12.2009. The Appellant claimed ownership of the said goods subsequently on 14.12.2009. After necessary investigation, a show cause notice was issued to the Appellant proposing various actions under the Customs Act including proposal for confiscation of seized goods. On adjudication, the Assistant Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals), as required under sub-section (3) of Section 128A of the Customs Act, 1962, before enhancing the penalty or fine in lieu of confiscation. It is his submission that the impugned Order-in-Appeal is accordingly bad in law and liable to be set aside. 3. Ld. AR for the Revenue has reiterated the findings of the ld. Commissioner (Appeals). 4. Heard both sides and perused the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order: Provided further that where the [Commissioner (Appeals)] is of opinion that any duty has not been levied or has been short-levied or erroneously refunded, no order requiring the appellant to pay any duty not levied, short-levied or erroneously refunded shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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