2022 (8) TMI 1008

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....uthorized Representative of the Department ORDER This appeal was filed on September 30, 2019 and despite notice having been served upon the appellant on June 24, 2022, no one has appeared on behalf of the appellant. 2. This appeal is directed against the order dated June 17, 2019 passed by the Commissioner of Customs (Appeals)1 by which the order dated March 19, 2018 passed by the Assista....

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.... to show cause as to why customs duty amounting of Rs.3,00,82,889/- be not demanded under section 28 of the Customs Act 19822, and the helicopter should not be confiscated under section 111(d) and section 111(o) of the Customs Act and fine should not be imposed. This show cause notice was adjudicated upon by an order dated May 19, 2010. The helicopter was confiscated with an option to redeem the s....

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.... original adjudicating authority to first decide the issue of jurisdiction after the availability of Hon'ble Supreme Court decision in the case of Mangli Impex and then, on merits of the case but by providing an opportunity to the assessee of being heard. Till the final decision the status quo will be maintained 14. In the result, appeals filed by the assessee/ Department are allowed ....

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....r also noted that after setting aside the order passed by the Assistant Commissioner, the Tribunal had remanded the matter to the Assistant Commissioner to pass a fresh order with regard to the jurisdiction of the officer to issue the show cause notice after the Supreme Court decided the issue pending before the Supreme Court. The Assistant Commissioner also noticed that the Tribunal had also dire....