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TMI Blog2015 (10) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... es and cleared said goods in guise of bona fide gifts availing benefit of Notification No.171/93-Cus. – Held that:- Tribunal in identical investigation held that, according to Regulation 13(a) of CIECR, appellants are required to keep authorizations for period of one year so that Customs authorities can inspect authorizations and satisfy themselves about bona fide of receivers – However, demands h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner ( AR) ORDER Per : Archana Wadhwa After dispensing with the condition of pre-deposit, we proceed to decide the appeal itself inasmuch as an identical issue stands decided by the earlier order of the Tribunal. 2. As per the facts on record, appellant is operating as a courier agency. The lower authorities, after investigation and issuance of a show-cause notice, had alleged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the appellants are required to keep the authorizations for a period of one year so that the Customs authorities can inspect the authorizations and satisfy themselves about the bona fide of the receivers. However in both the cases, the demands have been confirmed for the period of more than one year and there is no indication as to whether the appellants had fulfilled the requirements of Regulati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for de novo adjudication. Needless to say, appellants shall be given reasonable opportunity to present their case. 4. Inasmuch as identical situation is involved in the present case, we, by following the above referred order of the Tribunal, set aside the impugned order and remand the matter to the original adjudicating authority for de novo adjudication in the light of the observations and d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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