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TMI Blog2019 (8) TMI 1145X X X X Extracts X X X X X X X X Extracts X X X X ..... on. The present case to the original authority for de novo adjudication - appeal allowed by way of remand. - C/21268/2014-DB - Final Order No. 20663/2019 - Dated:- 21-8-2019 - MR. S.S GARG, JUDICIAL MEMBER And MR. P.V. SUBBA RAO, TECHNICAL MEMBER Shri P.A. Augustian, Advocate For the Appellant For the Respondent ORDER Per : S.S GARG The present appeal is directed against the impugned order dt. 06/01/2014 passed by the Commissioner whereby the Commissioner has confirmed the customs duty and Cesses on the goods imported by the appellant under Section 28(8) of the Customs Act, 1962 and has also held that appellant is liable to pay the appropr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ators were under Courier Bill of Entry-IV (Form CBE-IV) meant for import of free gifts and samples i.e. duty free imports only. The courier agents themselves had subscribed to a self declaration in the relevant portion of the CBE-IV that the goods imported as per the Bill of Entry include only bonafide commercial samples, prototypes of goods and bonafide gifts of articles for personal use of a value not-exceeding ₹ 10,000/- and which for the time being not subject to any prohibition or restriction on their import to India. 2.3. The appellant had imported goods at the declared value of ₹ 72,73,38,363/- during the period from the beginning of their operations till October 2012 and cleared the same against 10994 Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drum vide its Final Order No.21470-21472/2014 dt. 19/08/2014 has remanded the case back to the original authority for passing the fresh order. Further in the case of M. Mohammed Reji, Prop. Of Arabian Couriers anr. Vs. CCE, Trivandrum, this Tribunal vide its Final Order No.20323-20324/2015 dt. 12/02/2015 remanded the matter to the original authority for de novo adjudication. Since the issue involved in the present case is also same as involved in the earlier cases cited supra, in our view, this case also needs to be remanded back to the original authority for de novo adjudication. Further, we find that in the case of M. Mohammed Reji, Prop Arabian Courier anr., the Tribunal in para 3 has held as under:- 3. After hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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