2017 (7) TMI 150

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....cate for the appellants Shri A K Singh, Additional Commissioner (AR) for the respondent ORDER Per: C J Mathew Five appeals are taken up for disposal by this common order. The appeal of Revenue challenges order-in-original no.136/2005/CAC/CC/PK dated 16th December 2005 of Commissioner of Customs (Adjudication), Mumbai for having failed to confiscate goods that had been provisionally rel....

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....carried to the Tribunal which remanded it back to ensure compliance with the principles of natural justice. During the pendency of the remand, the importer abandoned the goods that were under the control of Customs authorities. Importer and director are in challenge against imposition of penalty. 3. It is contended on behalf of the importer, and its director, that the notifications relied upon ....

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....restriction of minimum floor price for assessment that had been notified by the Director General of Foreign Trade. It is the claim of the importer that the reliance placed by the adjudicatory authority on the test report is not legal and proper as their request for re-test of the samples had not been conceded. It is contended that the duty being levied on ad valorem, misdeclaration of quantity, if....

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....s imposed as a condition of import, would fail. The credibility of the test report has to be established beyond doubt. The consequence of abandonment of goods has also not been examined in the impugned order. 7. Considering the critical nature of these two aspects on the final outcome of proceedings, there is need for a re-consideration of the submissions made by the importer. A proper apprecia....