2013 (4) TMI 874

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..... JUDGEMENT Per P.K. Das 1. The issue involved in this appeal is in a narrow compass. Hence, after disposing the stay application, the appeal is taken up for hearing. 2. Heard both sides and perused the records. 3. The appellants are engaged in the manufacture of bulk drugs and drug intermediates. Ld. Commissioner observed that the appellant had imported raw materials under Advance .....

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..... itted to the original authority to decide afresh in light of letter dt. 19.5.11 of JDFT. Accordingly, the impugned order is set aside and the matter is remanded back to the Commissioner of Customs for de novo adjudication in accordance with law. The adjudicating authority shall give opportunity of hearing to them before decision. Appeal is allowed by way of remand. Stay application is disposed of. .....

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