2022 (8) TMI 555

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....(JUDICIAL) Shri Anurag Lakhotia, Adv. & Shri Jeevesh Mehta, Advocate for the Appellant Shri M. P. Toppo, Authorized Representative for the Respondent ORDER PER SANJIV SRIVASTAVA : This appeal has been filed by the appellant against Order-in-Original No. KOL/CUS/PORT/27/2014 dt. 31.03.2014 passed by Commissioner of Customs (Port), Kolkata. The impugned Order held as follows:- ....

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....and, five hundred and fifty six only) under section 28(8) of the Customs Act, 1962, arising out of re-determination of the value of the imported goods along with applicable interest under section 28AA of the Customs Act, 1962. (iv) I impose a penalty of Rs.10 lakhs/- (Rupees ten lakhs only) on Shri Kuldeep Sharma, proprietor of M/s Eagle International under section 112 (A) of the Customs ....

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.... this appeal has been taken up for consideration. 2. Heard both sides. 3. In Para 41, the Commissioner has recorded as follows:- 41. Record of the personal hearing- Noticee No.1, Shri Kuldeep Sharma was given opportunity for personal hearing on 21.10.2013. But he did not appear for personal hearing on designated date. Another opportunity for personal hearing was given to him on 05.1....

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....ing him before passing the order. 4. Accordingly, the appeal is partly allowed and matter remanded back to the Original Authority for considering the issue a fresh after hearing the appellants. On the request of Counsel tentatively we direct the Commissioner to hear the appellant on 29 August 2022. In case of any difficulty, Commissioner may fix any other date convenient to him and hear the app....