2014 (10) TMI 593

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.... FOR THE RESPONDENT : MR. A. K. NIGAM, A.R. JUDGEMENT Per B.S.V. MURTHY Proceedings against the appellants were initiated on the ground that they were not holding sufficient infrastructure to carry out the activities of the courier agencies on which they were registered. Further it was also held that the appellants are liable to pay duty under Section 28 of the Customs Act, 1962 in respec....

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....this case, considering the fact that there is no categorical finding that the goods were different consignments, there is no evidence to support the claim that the goods were actually unaccompanied baggage and in the absence of details of consignments verified and found to be fictitious, we consider that at this stage itself the matter should be remanded to the original adjudicating authority for ....