2015 (6) TMI 975

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....M.R.C. Ravi, Advocate, for the Respondent. JUDGMENT [Judgment per : Mohan M. Shantanagoudar, J.]. - The order of Customs, Excise & Service Tax Appellate Tribunal ('CESTAT' for short), South Zonal Bench, Bangalore dated 13th February 2014 in Final Order No. 20225/2014 [2014 (314) E.L.T. 105 (Tri. - Bang.).] is called in question in this appeal by the Commissioner of Customs, Bangalore. 2.&....

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....tion of Retail Sale Price as required under proviso to Section 3(2) of Customs Tariff Act in order to evade payment of duty, investigation of all the imports made by the companies was initiated. During the course of investigation, it was found that the respondent acted as Customs House Agent ('CHA' for short) and facilitated the clearance of three consignments imported by one M/s. Itspossible Mark....

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....st the said CHA by the Commissioner of Customs, Bangalore, in terms of Regulation 21 of CHALR, 2004. The said order dated 7-5-2013 is at Annexure-C. It is relevant to note that the order passed by the Commissioner of Customs, Chennai, dated 7-5-2013 has remained unquestioned. Pursuant to order Annexure-C dated 7-5-2013, the Commissioner of Customs, Bangalore, passed, the prohibition order prohi....

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....ndent. He also argues on the merits of the matter. Learned advocate for the respondent argued in support of the order passed by the Tribunal. 4. Since the matter needs to be remitted to the Commissioner of Customs, Bangalore, on the short point that the respondent is not heard in the matter by the Commissioner of Customs, we do not propose to enter into other questions involved in this ....