TaxTMI 
TaxTMI 
2013 (10) TMI 729
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....r-in-Appeal No.Prev /Cus-14/2011 dated 25.08.2011 passed by the Commissioner of Customs (Appeals), Kolkata. Briefly stated the facts of the case are that the Officers of Customs, P & I Branch, CC(P), Kolkata had recovered 20 cartons containing CD Writers of foreign origin having markings as 'Supreme' 'Made in China', at the Howrah Station, Kolkata on 29.11.2009. As no claimant came forward adducin....
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.... Rs . 10,000/- on the Appellant and also the redemption fine from Rs.5 ,000 /- to Rs.20,000/-. Hence, the present Appeal. 2. At the outset, ld. Advocate for the Appellant has submitted that the ld. Commissioner (Appeals') Order is without jurisdiction being contrary to the procedure laid down under Section 128A of the Customs Act, 1962. The ld. Advocate has further submitted that the Appellant we....
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.... . Procedure in appeal. - (1)....... (2)?. (3) ? [The Commissioner (Appeals) shall, after making such further inquiry as may be necessary, pass such order, as he thinks just and proper, confirming, modifying or annulling the decision or order appealed against :]; Provided....
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...." 4.1. In view of the first proviso to Section 128A( 3) of the Customs Act, 1962, the ld. Commissioner (Appeals) ought to have followed the procedure laid down under the said provisions of the Customs Act. Not following the laid-down procedure, in my opinion, the Order of the ld. Commissioner (Appeals) becomes bad in law and accordingly, the same is liable to be set aside. Consequently, the Order....