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TMI Blog2021 (2) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order was incompetent or not. Therefore, without expressing any opinion on the merits of the case, the impugned order is set aside and the case is remitted back to the 2nd respondent to pass a fresh order after hearing the petitioner with a caveat. If the impugned order passed by the 2nd respondent was passed by an officer having appropriate qualification and competency, the 2nd respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fine of ₹ 2,14,935/- with a personal penalty of ₹ 50,002/- (as per the of the order in appeal) and to restore Order in Original No. 13/2010 ADC (Airport) dated 28.4.2010 passed by the Additional Commissioner of Customs vide. 2. There is no representation on behalf of the 2nd respondent. The 1st respondent is represented. Though elaborate arguments were made on merits, a submission w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r as a new officer having competency to sit as aRevisionary Authority has been appointed and thereby curing the defect. 4. There is no representation on behalf of the 2nd respondent. The learned counsel for the 1st respondent is also unable to confirm as to whether the officer who passed the impugned order was incompetent or not. Therefore, without expressing any opinion on the merits of the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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