2021 (7) TMI 634

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....presentative for the Respondent ORDER The assessee-appellant has filed this appeal assailing the findings of the Commissioner of Customs (Appeals-II), Chennai, in the impugned Order-in-Appeal Seaport C.Cus.II No. 160/2021 dated 30.03.2021 whereby, the First Appellate Authority has allowed the appeal of the Revenue by way of remand to the file of the Adjudicating Authority. 2.1 Ms. A. Arun....

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....ing Authority, ordered de novo adjudication, etc. 2.2 She would also rely on various decisions to support her contention that no penalty under the Customs Act could be imposed for any violation by a Customs House Agent or Customs Broker under the respective regulations. 3. Per contra, Shri M. Jagan Babu, Learned Departmental Representative, supported the findings of the First Appellate Autho....

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....the DRI by issuing show cause notices in all the matters before us are invalid without any authority of law and liable to be set-aside and the ensuing demands are also set- aside." 4.2 The Board had thereafter issued an Instruction No. 04/2021-Customs dated 17.03.2021 in F.No.450/72/2021-Cus-IV stating that the said instruction is issued specifically in respect of the Show Cause Notice against ....