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TMI Blog2022 (12) TMI 733X X X X Extracts X X X X X X X X Extracts X X X X ..... then it prescribes that the seized goods should be returned back to the person from whom the goods were seized - the first appellate authority has only partially remanded while sustaining the duty liability and the interest thereon and hence, if the prayer of the Commissioner in the appeal is to be sustained whereby the Commissioner has prayed interalia for upholding the appellate authority s order, for the reason that the order of the first appellate authority did not appear to be proper and just and that the order of the Commissioner (Appeals) merits rejection, then the entire order of the Commissioner (Appeals) has to be set aside. With regard to the order of confiscation, what was imported under advance authorization was only raw ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he adjudicating authority. He would refer to the provisions of section 128 A as amended to plead that the statute has prescribed certain conditions to guide the first appellate authority which are to be followed if the first appellate authority chooses to remand the matter back to the file of the adjudicating authority. He would further submit that the first appellate authority has not found that the Orders-in Original were passed without adhering to the Principles of Natural Justice and therefore, the first appellate authority has clearly exceeded the jurisdiction prescribed in Section 128 A ibid. Accordingly, learned DR while relying on the grounds of appeal, prayed for setting aside the impugned orders and to reinstate the Orders-in-Orig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only 15 days time was granted to reply to the said show cause notice. This itself makes it very clear that the Revenue slept over the matter for more than 12 years but, allowed only 15 days time as against a minimum of 30 days time, to reply to the show cause notice, which is clearly a violation of principles of natural justice. 4.2 Further, the first appellate authority has only partially remanded while sustaining the duty liability and the interest thereon and hence, if the prayer of the Commissioner in the appeal is to be sustained whereby the Commissioner has prayed interalia for upholding the appellate authority s order, for the reason that the order of the first appellate authority did not appear to be proper and just and that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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