2014 (4) TMI 195

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..... DC (AR) JUDGEMENT Per: Ashok Jindal: The appellant is in appeal against the observation made in para 12 of the impugned order. 2. The brief facts of the case are that M/s UPS Jetair Express P. Ltd., Mumbai filed one bill of entry in the name of the appellant as importer wherein the goods were found to be liable for confiscation and same were confiscated and allowed to be redeemed on payment o .....

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..... lso connived/colluded in the fraud committed in this matter, on conclusion of the investigations directed above." The appellant is aggrieved from the part of the order that "without prejudice to taking further action against them, if necessary, and if found that they have also connived/colluded in the fraud committed in this matter, on conclusion of the investigations directed above." Therefore, .....

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..... Therefore, the observation of the Commissioner (Appeals) "without prejudice to taking further action against them, if necessary, and if found that they have also connived/colluded in the fraud committed in this matter, on conclusion of the investigations directed above" are not warranted. Accordingly, that part of the order is set aside. 6. In these terms, appeal is disposed of. (Dictated in Co .....

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