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TMI Blog2023 (6) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... oceed against the importer for confirmation of duty demand or for confiscation of the goods. Since the issue requires a detailed examination by an expert or specialist in the concerned field, the appeal is required to be allowed by way of remand to the original authority for carrying out an effective and meaningful adjudication. The appeal allowed by way of remand to the original authority for fresh fact finding on the issue involved in this appeal. - Customs Miscellaneous Application (EH) No. 85339 of 2022 (On behalf of Appellant) Customs Appeal No. 85872 of 2022 - FINAL ORDER NO. 85898/2023 - Dated:- 11-5-2023 - HON BLE MR. S. K. MOHANTY , MEMBER ( JUDICIAL ) And HON BLE MR. M. M. PARTHIBAN , MEMBER ( TECHNICAL ) Shri R. V. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d adjudication order, the appellant preferred appeal before the learned Commissioner (Appeals) which was disposed of vide the impugned order dated 24.01.2022 in confirming the adjudication order passed by the original authority and rejecting the appeal filed by the appellant. Feeling aggrieved by the impugned order, the appellant has preferred this appeal before the Tribunal. 4. In support of the contentions that the goods imported by the appellant was Precision Agri Spray Equipment/Drone , learned Advocate appearing for the appellant drew our attention to paragraph 6 in the grounds of appeal annexed to the appeal memorandum. The said paragraph is extracted herein below:- 6. Foreign trade policy exempts import for Research and Deve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Import of Prototypes: Import of new / second hand prototypes / second hand samples may be allowed on payment of duty without an Authorisation to an Actual User (industrial) engaged in production of or having industrial license / letter of intent for research in item for which prototype is sought for product development or research, as the case may be, upon a self-declaration to that effect, to satisfaction of Customs authorities. The Appellant state that the impugned Order-in-Appeal skipped/ avoided discussion on this ground as discussion of it would have resulted in to set aside the Order of the learned Respondent Authority. 5. On reading of the submissions made above vis- -vis the observations recorded in the original as well ..... X X X X Extracts X X X X X X X X Extracts X X X X
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