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TMI Blog2016 (8) TMI 673X X X X Extracts X X X X X X X X Extracts X X X X ..... orted earlier. Adjudicating authority while passing Order-in-Original dated 9/10/2015 has thus gone beyond the scope of show cause notice, thus violating the principles of natural justice. - Decided in favor of assessee. - Customs Appeal No. C/76100/15 - Final Order No. FO/A/75815/16 - Dated:- 8-8-2016 - Shri H. K. Thakur, Hon ble Technical Member And Shri P. K. Choudhary, Hon ble Judicial Member For the Petitioner : Sri S.K. Mehta, Advocate For the Respondent : Sri K.C. Jena, A.D.C. (A.R.) ORDER Per Shri H. K. Thakur This appeal has been filed by the appellant against the mutiliation order passed by C.C. (Port), Kolkata-01 as the Adjudicating authority, under Order-in-Original No. KOL/CUS/Port/30/2015 dated 9/10/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal before CESTAT. That appellant filed appeal No. C/75259 of 2015. That by Order-in-Original No. Kol/Cus/Port/30/2015 dated 9/10/2015 Adjudicating authority held the imported goods to be scrap, freely importable and not liable to confiscation. That by ordering mutiliation of imported goods Adjudicating authority has gone beyond the scope of show cause notice dated 7/11/2014 where such an action was not proposed at all. It was also the case of Learned Advocate that Customs Act, 1962 does not have any provision for suo motto ordering mutiliation by the Adjudicating authority. Learned Advocate thus strongly argued that order of mutiliation may be set aside. 3. Sri K.C. Jena, A.D.C. (A.R.) appearing for the Revenue argued that imported goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s per the above provisions of Section 24 mutiliation of imported goods, if any can be made only at the request of the owner of the imported goods. Secondly, the goods should ordinarily be used for more than one purposes which has not been proved by the department. Thirdly, appellant has been importing the said goods for nearly 15 years and department did not feel the necessity to mutiliate the imported scrap imported earlier. Adjudicating authority while passing Order-in-Original dated 9/10/2015 has thus gone beyond the scope of show cause notice, thus violating the principles of natural justice. 7. In view of the above observations appeal filed by the appellant, with respect to mutiliation ordered by the Adjudicating authority, is requ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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