2017 (5) TMI 224

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....dent : None ORDER Per: Anil Choudhary This appeal by Revenue is on the ground that the Commissioner (Appeals) have erred in remanding the matter to Adjudicating Authority, and thus have exceeded jurisdiction. 2. Heard ld. A.R and perused the records. 3. I find that the Commissioner (Appeals) recorded the following findings:- "I have carefully gone through the facts and reco....

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.... appellant has contended that they have not been issued a reasoned Order-in-Original. The Assistant Commissioner, Customs has submitted that the appellant vide letter dated 28.10.2009 admitted the fact of mis-declaration and agreeing with the findings of the Customs officer paid appropriate duty, redemption fine and penalty. On a perusal of the relevant file produced by the department at ....

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....the said letter, they have further admitted that they are aware that by mis-declaring the goods an offence under the Customs Act has been committed and waived the requirement of issue of show cause notice or personal hearing. Further vide letter dated 10.9.2009 addressed to the Commissioner, Central Excise, Noida and Dy. Commissioner, Customs, Noida, the appellant requested the goods may be cleare....

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....y There are scores of judgements on the issues involved in these appeals. The Hon'ble Apex Court in the case of Collector of Customs vs. Swastik Woolen Industries 1991 (47) ELT 216 (SC) held the confiscation and imposition of penalty not valid where suo moto offer by importer for mutilation of rags to the satisfaction of the adjudicating authority was declined by the department. Similar p....