2021 (4) TMI 634

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....r the appellant. Shri Yashveer Singh, Authorized Representative (DR) - for the Respondent. ORDER The order of Commissioner (Appeals) bearing No. 644 dated 30 September 2019 has been assailed vide the impugned appeal. 2. The facts leading to the impugned adjudication are that based on intelligence indicating illegal export of prohibited sandal woods to Thailand in the guise of tandoor a....

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....have alleged to have abated the export of said prohibited goods. Accordingly, the seizure of the recovered sandal wood with the imposition of penalty upon all concerned was proposed. The said proposal was confirmed vide the order-in-original No. 30/2018 dated 30 May 2018. Resultantly the sealed sandal wood was absolutely confiscated alongwith the seized tandoor and ceramic tile penalty was imposed....

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.... of personal hearing was ever provided to the appellant. It is submitted that since compliance of Section 129E of the Customs Act has been made by the appellant post the order under challenge, the matter may be remanded back to the Commissioner (Appeals) for adjudication on merits. However, appeal is prayed to be dismissed as Commissioner (Appeals) has passed the order on the basis of statutory ma....

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....quired to be deposited at the time of filing appeal before Commissioner (Appeals) and 2.5% thereof as is required at the time of filing appeal before this Tribunal. Further, keeping in view that there is no denial to the submission that no defect memo was given to the appellant nor any opportunity of being heard was ever provided, the same is held to be the non-compliance of principal of natural j....