2022 (3) TMI 286

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....artment ORDER In the present case the goods declared as "printed book catalogue" were imported by M/s. Giri Diagnostics Kits and Reagents Pvt. Ltd. from M/s. Dermasoft Inc. USA. Though CHA M/s. Anit Marine Agencies Pvt. Ltd. at the total declared assessable value of consignment at the rate of Rs. 7,87,513.67 in the Bill of Entry. Department on the basis of specific intelligence that certain ....

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.... recovery of re-determined value of the consignment along with the interest and also proposing the imposition of penalties upon all the co-noticees under section 112, 114AA of the Customs Act, 1962. This proposal was initially confirmed vide Order-in-Original No. 94/2017-18 dated 28.2.2018. The appeal thereof was rejected vide Order-in-Appeal No. CC(A) CUS/D-I/Import/NCH/1473-74/2020-21 dated 22.2....

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....the Original Adjudicating Authority. It is mentioned that the matter was decided exparte. Hence the findings of the Commissioner (Appeals) against the present appellant are the findings at his back and are accordingly not sustainable. It is submitted that matter of present appellant may also be remanded for fresh adjudication with the directions of opportunity of personal hearing be given to him. ....

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....e three dates as there has been two days gap in each of the dates (4.8.2017, 7.8.2017 and 9.8.2017). 6. As far as the main noticee/importer is concerned, there is no such mention that notice served to him was received back undelivered . Still Noticee No. 1 has been granted opportunity of being heard by the Original Adjudicating Authority as his matter has been remanded for denovo adjudication. ....