2016 (12) TMI 964

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..... eavily relied upon this statement dated 19.08.2003 of Shri Mustafa Seikh which was not a relied upon document in the show cause notice. Ld.AR appearing on behalf of the Revenue also could not indicate whether a copy of this statement, relied upon in the Adjudication order, was provided to the Appellant - matter is remanded to the Adjudicating authority with the direction to supply copies of statem .....

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..... teen Lakh only) upon the Appellant under Section 112(a) of the Customs Act, 1962. 2. Shri S.K.Mehta (Advocate) appearing on behalf of the Appellant submitted that his client had necessary permission from Ministry of Environment and Forest for processing of Zinc Flux Skimmings. That before this consignment seized by the department Appellant has imported several consignments of Zinc Flux Skimmin .....

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..... he findings portion of the Order-in-Original dated 25.01.2006. It is the case of the Appellant that the statement dated 19.08.2003 of Shri Mustafa Seikh, an employee of the CHA was never relied upon in the show cause notice. That if this evidence is ignored then there is no indication anywhere in the show cause notice that the goods imported have been ordered to be imported by the Appellant. Ld.Ad .....

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..... des and perused the case records. 5. The issue involved in the present case is whether penalty under section 112(a) has been correctly imposed by the Adjudicating authority upon the Appellant and whether import of 352.245 MT of Zinc Flux Skimmings was ordered by the Appellant. It is the case of the Appellant that statement dated 19.08.2003 of Shri Mustafa Seikh, an employee of the CHA who file .....

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..... e not relied upon in the show cause notice. After supply of the above documents a personal hearing should be extended to the Appellant to explain their case before a final order is passed by the Adjudicating authority in de novo proceedings. 6. Appeal filed by the Appellant is allowed by way of remand to the Adjudicating authority. All issues are kept open for the Adjudicating authority to be .....

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