2017 (9) TMI 134

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....sed Representative ORDER Per: Dr. D. M. Misra Heard both sides. 2. This is an appeal filed against OIA No. KDL-CUSTM-000-APP-60-15-16 dated 09.10.2015 passed by Commissioner (Appeals) of Customs, Ahmedabad. 3. On the result of investigation carried out by the department show cause notice dated 28.04.2014 was issued proposing confiscation of the imported goods with proposal for penal....

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.... filed against other co-noticees on whom penalty was imposed. It is his contention that the ld. Commissioner(Appeals) even though recorded findings in the impugned order that the investigation/inquiry on the smuggling of cigarettes is still pending and it is premature to conclude the issues raised by the Revenue in the Appeals, but, proceeded in confirming the allegations made out in the show caus....

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....ing authority to proceed further with the matter. The Hon'ble Gujarat High Court by its order dated 1.12.2016 stayed the proceeding before the adjudicating authority. He submits that appropriate steps would be initiated by them before the Hon'ble High Court after disposal of the present appeal before the Tribunal, on the pending writ petition. 6. On a direction from the bench to ascertain the p....

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....the issue of smuggling of cigarettes. 8. I find that the ld. Commissioner (Appeals) even though recorded that the inquiry relating to smuggling of cigarettes is still pending, but, proceeded to decide the issue on merit and later remanded the matter to the adjudicating authority to consider the confiscation of goods with appropriate redemption fine and imposition of penalty. This observation of....