2001 (2) TMI 345

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..... - Indian currency worth Rs. 2,73,750 and a Maruti Van belonging to the present applicant were seized by the Customs Officers and the same were ultimately ordered to be released to him by the jurisdictional Additional Commissioner of Customs. The order of the Additional Commissioner was reviewed and, in pursuance thereof, an appeal was preferred by the department to the Commissioner (Appeals). ....

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....ugned order, remanded the matter to the adjudicating authority without any specific directions to the latter and that the remand was ordered improperly after recording a finding to the effect that the order of the Additional Commissioner was illegal, improper and incorrect and further that the goods were liable for confiscation and, again that penalty was imposable on the party. Ld. Counsel submit....

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....gh he did not state any specific reason for such a finding. The lower appellate authority also held that the goods were liable for confiscation and that penalty was imposable on the party. Nevertheless, the Commissioner (Appeals) remanded the matter. This cannot be sustained in law. Nowhere in the order of the Commissioner (Appeals) is there any disclosure of the circumstances which warranted a re....