2023 (1) TMI 197

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oper and justified inasmuch as all facts involved in the appeal were pleaded before him - HELD THAT:- There are no infirmity therein, in so far as it has remanded the matter to the original authority for a fresh fact finding on the issue involved in this appeal. Needless to say that this being an old matter, the order dated 16.09.2022 passed by the Learned Commissioner (Appeals) should be impl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... payment of redemption fine and penalty. The appellant has assailed the impugned order on the ground that remanding the matter back by learned Commissioner (Appeals) to the original authority is not proper and justified inasmuch as all facts involved in the appeal were pleaded before him and thus, there was no occasion for remanding the matter for a fresh fact finding. Further, the appellant has st .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 12. In view of the above discussions, the Order-in- Original no. 366/2021-22/JC/NS-I/CAC/JNCH dated 07.02.2022 passed by the Jt. Commissioner of Customs, Group-II(C-F), JNCH is set aside. The case is remanded back to the Original Authority, who, shall pass appropriate order after considering the case on merit. The appellant should also be given an opportunity to make his case in rebuttal, fil .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X