2011 (9) TMI 628

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....ing assembly, separately under different bills. The original Adjudicating Authority passed an order holding that the goods so imported were liable for confiscation under Section 111(d) and (m) of the Customs Act, 1962 read with Section 3(2) and 3(3) of the Foreign Trade (Development and Regulation) Act, 1992, with an option to redeem the same on payment of fine under the provisions of Section 125 of the Customs Act, 1962 and also imposed penalties on the Assessee-under the provisions of Section 112(a) of Customs Act, 1962. Aggrieved by the said order, the Assessee preferred an appeal to the Commissioner (Appeals) to uphold the said order. Aggrieved by the said order, the Assessee preferred an appeal to the Tribunal. The Tribunal held that t....

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....ns of this Policy, ITC(HS), Handbook (Vol. 1), Public Notice or a licence/certificate/permission issued in this behalf.   Then he pointed out to Handbook of Procedures - (Vol.1), 1st September 2004 - 31st March 2009, w.e.f. 1st April, 2006. In that, 2.17 reads as under:-   Interviews with authorised Officers: Importer/Exporter and their employees shall have free access to the offices of the Regional authorities and to the officers authorised to grant interviews. Such officers may also grant interview at their discretion to authorised representative of the importer/exporter for making specific representation. Interviews/clarifications may also be sought through E-mails with the officer concerned.   which has no releva....