2007 (10) TMI 656

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....stava,Adv. For the Appellant. Mr. V.M.Doiphode,Adv. AND Mr. Rajesh Kumar,Adv. For the Respondent. ORDER: This civil appeal under Sec. 130 (E) of the Customs Act 1962 filed by the Department is directed against the final order No.C I/2836/WZB/2001 dated 17.9.2001 passed by Customs, Excise and Gold (Control) Appellate Tribunal, West Regional Bench at Mumbai, by which the respondent herein s....

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....ted under the Pass Book Scheme were seized. During the investigation statements of the partners of the assessee firm as well as of Customs House Agent (CHA) (Transporters) were also recorded. On the basis of the said investigation show cause notice was issued on 8th August 1994 in which it was alleged, inter alia, that fifteen out of twenty one consignments imported were sold by the assessee in....

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....sic issue which arose for determination in this civil appeal before the Commissioner consisted of two-fold points, namely, whether the said three firms were genuine or bogus, particularly in the absence of proper addresses. Secondly, whether the Department on the facts and circumstances of this case was entitled to invoke the extended period of limitation on the ground of suppression as alleged. I....

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....oner should also have decided whether there was any connection between the assessee and the other Company in which Shri Pallaria was the Director. 7.In the present case the demand is of about Rupees twenty five lakhs. That calculation is based on the CIF value (import value). 8. For the aforestated reasons we set aside the impugned order of the Tribunal and remit the matter to the adjudicati....