2017 (1) TMI 1173

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....Respondent ORDER Per Shri P. K. Choudhary Heard the ld.A.R. for Revenue and perused the appeal records. 2. The respondent, a 100% EOU having factory at Barasat, 24 Parganas (North). The DRI officers on 28.12.2004, intercepted a vehicle loaded with 22 cartons of imported silk fabric of Chinese origin. The driver of the vehicle stated that the goods were loaded on the said vehicle at the....

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....oduced at the time of adjudication, redemption fine of Rs. 1.5 lakh only is imposed in lieu of confiscation thereof ; (iii) I order recovery of total Customs duty amounting to Rs. 26,75,650/- that was foregone in respect of the three B/Es No.213970 dt. 08.12.04, No.213971 dt. 08.12.04, No.209186 dt. 29.10.04 from M/s G. N. Rubber Tech Pvt. Ltd. in view of Notifn.No.52/03-Cus dt.31.03.03 r....

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....s and legality, the Committee is satisfied that the said Order-in-Original is not correct, legal and proper on the following grounds : (i) that the adjudicating authority has failed to mention in her order that 22 cartons of silk fabrics and vehicle which were seized on 28.12.2004 were released provisionally against bond supported by Bank Guarantee/cash security of Rs. 3,00,000/- and for ....

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....ustoms Act, 1962. 4. None appeared on behalf of the respondent. There is a factual dispute raised by the Revenue in their grounds of appeal to the extent that the goods were available in the factory of the respondent at the time of adjudication, amongst others. In my considered view, the factual aspect as raised by the Reveneue is required to be verified by the adjudicating authority in the int....