9911796707
TMI Blog2016 (12) TMI 964X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Appellant M/s.Ambica Industries against Order-in-Original No.01/Cus/Com(P)/WB/2006 dated 25.01.2006 passed by the Commissioner of Customs(Prev.), West Bengal, Kolkata as Adjudicating authority. Under this Order-in-Original dated 25.01.2006 Adjudicating authority has imposed a penalty of Rs. 14,00,000/-(Rupees Fourteen Lakh only) upon the Appellant under Section 112(a) of the Customs Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench go through one such bill of entry filed earlier where the bill of entry was specifically signed by the importer. That Adjudicating authority while deciding the case has gone beyond the scope of show cause notice inasmuch as the statement of Shri Mustafa Seikh dated 19.08.2003 of the CHA employee has been discussed in the findings portion of the Order-in-Original dated 25.01.2006. It is the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to process Zinc Flux Skimmings during the relevant period of impugned imports. That the circumstantial evidences existing in the form of statements convey that Appellant placed the orders with the foreign supplier which is the same supplier from whom the Appellant has imported Zinc Flux Skimmings earlier. 4. Heard both sides and perused the case records. 5. The issue involved in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the Adjudication order, was provided to the Appellant. In the interest of justice the matter is remanded to the Adjudicating authority with the direction to supply copies of statement dated 19.08.2003 of Shri Mustafa Seikh to the Appellant and also all other documents relied upon in the adjudication order dated 25.01.2006 which were not relied upon in the show cause notice. After supply of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
