2017 (9) TMI 1201

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....AR) for the Revenue ORDER Per: Shri P.K. Choudhary Heard both sides and perused the records. 2. This is the third round of litigation before the Tribunal. By Order No.A-294-297/KOL/2007 dated 06.03.2007, the Tribunal remanded the matter to the Adjudicating Authority with certain directions. The relevant portion of the said order is reproduced below:- "3) Heard both sides and perused....

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.... way of remand to carry out the direction of the Tribunal, as that was given by order dated 31/5/2004." The operative portion of the impugned de novo Adjudication order is reproduced below:- "In view of the above discussion and findings and in exercise of the power conferred upon me under Section 122 of the Customs Act, 1962, I uphold the earlier orders passed vide O-in-O No.24-CC/ADJ/03 dat....

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....e Customs Act, 1962. Since the said Motorcycle has already been sold through auction for Rs. 20,000/-(Twenty Thousand) only, the sale proceed is appropriated towards Government account. 3. I hereby impose penalty on the following noticees under the provisions of Section 112 of the Customs Act, 1962 as shown against their names:- 1. Sri Shambhu Prasad (Noticee No.1) Rs.1,00,000....

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....vides adjudication of confiscations and penalties. Section 122A of the Act, 1962 laid down the Adjudication procedure. Chapter XV of the Act, 1962 provides Appeals and Revisions. Sub-section (3) of Section 128A of Chapter XV of the Act, 1962, provides that the Commisioner(Appeals) shall pass such order, as he thinks just and proper, confirming, modifying or annulling the decision or order appealed....