2022 (7) TMI 16

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....sentative for the Respondent ORDER The only issue to be decided in this appeal is: whether the levy of penalties under Section 112(a) and Section 114AA of the Customs Act, 1962 on the appellant, as upheld by the First Appellate Authority, is justified? 2.1 Heard Shri N. Viswanathan, Learned Advocate for the appellant, who, at the outset, would submit that both the lower authorities have p....

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....hout affording any further opportunities, the Adjudicating Authority has concluded the adjudication vide Order-in-Original No. 62521/2018 dated 29.03.2018, which was apparently despatched on 02.04.2019. He would also contend that this ground was urged before the First Appellate Authority, but there is neither discussion nor any finding on this, given by the First Appellate Authority. 3. Per con....

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....urned unserved. Further, even though the First Appellate Authority has recorded, at paragraph 3 (c) of the impugned Order-in-Appeal, the specific contentions as to the non-following of the procedure contemplated under Section 153 of the Customs Act read with Section 122A ibid. by the Adjudicating Authority, but however, there is no discussion or finding recorded on this aspect anywhere by the Firs....

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....in-Original cannot also be sustained for the very same reason. Hence, the impugned order is set aside and the matter is restored to the file of the Adjudicating Authority for passing a de novo adjudication order in accordance with law and it goes without saying that sufficient and reasonable opportunities shall be provided to the appellant, as prescribed under the statute. The Adjudicating Authori....