2022 (12) TMI 733

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....raman, AC, Authorized Representative FOR RESPONDENT : Shri R. Rangasamy, Consultant ORDER These appeals are filed by the Revenue against the common impugned Orders-in-Appeal No. 77-78/2022 dated 04.02.2022, wherein the first Appellate Authority has sustained the orders of the adjudicating authority in so far as the same relate to denying of duty exemption, demanding of customs duty and in....

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....authority has not found that the Orders-in Original were passed without adhering to the Principles of Natural Justice and therefore, the first appellate authority has clearly exceeded the jurisdiction prescribed in Section 128 A ibid. Accordingly, learned DR while relying on the grounds of appeal, prayed for setting aside the impugned orders and to reinstate the Orders-in-Original. 2. Per contr....

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....sued within six months, then it prescribes that the seized goods should be returned back to the person from whom the goods were seized. Paragraph-9 at page-3 of the Order-in-Original records that records a finding of the adjudicating authority that the goods in question were imported at concessional rate of duty under Advance Authorization 1.No.0710035668 dated 25.01.2005 and 2.No.0710045657 dated....

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....appeal is to be sustained whereby the Commissioner has prayed interalia for upholding the appellate authority's order, for the reason that the order of the first appellate authority did not appear to be proper and just and that the order of the Commissioner (Appeals) merits rejection, then the entire order of the Commissioner (Appeals) has to be set aside. Further, with regard to the order of conf....