2005 (9) TMI 437

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dvocates, for the Appellant. Shri Pramod Kumar, DR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  Vide the impugned order, the Commissioner of Customs (P), Mumbai has confirmed the duty demand of Rs. 12,72,333/- under the proviso to Section 28(1) of the Customs Act against the appellants herein, confiscated 2 consignments of dyes with option extended to the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....had relied upon Form 31 showing payment of Sales Tax for entry of the goods into UP, transport receipts showing movements of the goods to their factory in UP etc. It is their further submission that the documents produced by them were got verified by the officers in Marine & Preventive Wing as seen from Para 12 of the impugned order and their report shows that Sales Tax Authorities had confirmed i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... out verification only on other than those consignments. Since the verification report referred to Para 12 of the impugned order has not been furnished to the appellants herein, their contention that the principles of natural justice has been contravened, has force. In these circumstances, we set aside the impugned order and remand the case to the jurisdictional Commissioner for de novo adjudicati....