9911796707
TMI Blog2007 (11) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Appellant has challenged that the impugned order passed by the ld. Commissioner (Appeals) on 13-3-07, was bad in law and liable to be set aside on the ground that the Customs Authorities have illegally made an allegation that gold in question was concealed in the rectum by two persons without evidence in support for such allegation, there was no basis for proceeding against the Appellant, no inquiry was caused from the ornament maker at Raxaul to establish the truth and for ignorance of evidence as well as baseless allegation of gold being imported was without any credible evidence in absence of foreign marking thereon. He appeared himself from time to time and explained his case drawing attention to the ex parte decree passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... two judgments having intimate connection to the case of Appellant, they should have given due weight-age to the same. His cry was that he was debarred from the process of justice by the Authorities below due to compliant made by him against the Customs officials which was subject matter of administration of justice in the aforesaid judgments of both Civil Court and Criminal Court. 2. Ld. SDR appearing for Revenue on the other hand submitted that the Appellant was not at all denied justice but he was rightly dealt after remand of the matter by the Tribunal on the earlier occasion. Ld. Commissioner (Appeals) hearing the matter on 4-10-2006 and 22-2-07 passed an order on 13 14-3-07 upholding the order of adjudication. However, while pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken entire evidence as claimed by Appellant into consideration for decision of the matter is also not patent from the first Appellate Order. Since the Appellant avoided summons for completion of investigation as observed by him in the impugned order, it would be proper on the part of the ld Appellate Authority to hear grievance of the Appellant afresh without being influenced by his previous order. Taking into consideration entire evidence that may be led by the Appellant and admitting the same to the extent such evidence is admissible in law for admission and decision, lis between the parties should be resolved. With the aforesaid observations and findings, the matter is remitted back to the ld. Appellate Authority below for fresh decis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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