2023 (1) TMI 197

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....ed Representative for the Respondent ORDER PER : S. K. MOHANTY Heard both sides and examined the case records. 2. Learned Commissioner of Customs (Appeals), Mumbai vide impugned order dated 16.09.2022 has upheld the original order dated 07.02.2022 wherein, the adjudicating authority had ordered for confiscation of 'Potassium Humate First Grade Powder' and 'Potassium Humate Granular' with the o....

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....f the appeal, I find that the Appellant-importer, who is an importer of 'biostimulants', was not in possession of the application to the controller in Form G at the time of assessment but has obtained the same subsequently. Under the changed scenario and facts brought to notice as mentioned at para 9 above, I am of the considered view that the matter needs to be examined afresh in view of the subm....