9911796707
TMI Blog2008 (9) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... e of detention - This appears to be a wrong finding and the same is set aside. The matter has already been remitted by the Tribunal to the Commissioner - We deem it appropriate to remand the matter on the question of limitation also - 6511 of 2002 with 373 of 2008 - - - Dated:- 2-9-2008 - Ashok Bhan and V.S. Sirpurkar, JJ. S/Shri A.K. Jain, Rajesh Jain, Aakash Aggarwal for Rajesh Kumar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r was called to the factory of the appellant, he selected 11 cartons from the consignment and after satisfying himself that these spools were in accordance with the declaration made in the shipping bill, he, along with his Superintendent passed the AR-4 and put four lead seals on the container allowing the export consignment. Consignment was then taken under the escort of Central Excise Officer to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 19th March, 1999 under Section 124 of the Customs Act, 1962 (for short, 'the Act') was issued by the Commissioner of Customs (General), New Delhi and dispatched on 23rd March, 1999, which was received by the appellant on 27th March, 1999 for confiscation of the Video Magnetic Tapes valued at Rs. 43,70,436/- seized from the container for demanding customs duty to the tune of Rs. 19,83,883/- and f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue should have allowed his cross-examination by the appellant in accordance with the principles of natural justice and accordingly it remanded the matter to the adjudicating authority for a fresh adjudication after allowing the cross-examination of Station Engineer, Doordarshan Kendra, New Delhi. On the point of limitation, Tribunal, taking the date of detention as 28-9-1998 instead of 18-9-1998 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h were cited at the Bar by both sides and without being influenced by any of the observations made in the impugned order of the Tribunal. 9. All contentions are left open to both the parties. 10. Nothing stated herein shall be taken as an expression of opinion on the merits of the dispute. Since, it is an old case and the show cause notice was issued in March 1999, we direct the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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