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TMI Blog2017 (9) TMI 1201X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the Tribunal and therefore, such order is liable to be set aside. The matter is remanded to the Adjudicating Authority to decide afresh - appeal allowed by way of remand. - C/91 & 96/08 - FO/A/75723-75724/2017 - Dated:- 17-1-2017 - Shri N.K. Choudhary Shri Arijit Chakraborty, Advocates for the Appellant (s) Shri P.K. Choudhary, Member(Judicial) Shri S.N. Mitra, AC(AR) for the Revenue ORDER Per: Shri P.K. Choudhary Heard both sides and perused the records. 2. This is the third round of litigation before the Tribunal. By Order No.A-294-297/KOL/2007 dated 06.03.2007, the Tribunal remanded the matter to the Adjudicating Authority with certain directions. The relevant portion of the said order is rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uzaffarpur as discussed above. 1. I order for absolute confiscation of goods under seizure i.e. 14 pcs. of gold biscuit and 6 pcs of gold pasa and gold chain collectively weighing 3982.500 gms valued at ₹ 21,10,407/- under the provisions of Section 111(b) 111(d) of the Customs Act, 1962. 2. I also order for confiscation of Motorcycle bearing registration no.Ba-11Pa-7272 valued ₹ 40,000/-, used as means of conveyance in carriage of the contraband smuggled gold biscuit, chain and gold pasa, under provisions of Section 115(2) of the Customs Act, 1962. Since the said Motorcycle has already been sold through auction for ₹ 20,000/-(Twenty Thousand) only, the sale proceed is appropriated towards Government account. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifying or annulling the decision or order appealed against. On the other hand, Chapter XIV of the Act, 1962, provides confiscation of goods and conveyances and imposition of penalties by way of Adjudication proceedings initiated by a Show Cause Notice. To sum-up, the power of upholding the order and confirming the decision lies with the appellate authority namely Commissioner(Appeals) and the Appellate Tribunal under the Act, 1962. In the present case, the Adjudicating Authority confirmed the earlier order despite the remand order of the Tribunal, is a clear violation of the judicial discipline and total disregard of the Order of the Tribunal and beyond the provisions of law. Therefore, such orders cannot be sustained in the eye of law. It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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