2024 (7) TMI 821

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..... S. GARG , MEMBER ( JUDICIAL ) And HON'BLE Mr. P. ANJANI KUMAR, MEMBER ( TECHNICAL ) For the Appellants : Sh. Saurabh Kapoor , Advocate For the Respondent : Sh. Anurag Kumar , Authorized Representative ORDER PER : P. ANJANI KUMAR The appellants have imported three consignments, vide Bills of Entry No.7713276 dated 07.09.2023, 8102011 and 8102013 both dated 01.10.2003, of areca nut ....

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....e notice but a personal hearing may be granted through virtual mode. The Additional Commissioner of Customs, Ludhiana vide Order dated 14.12.2023 rejected the request of the appellants; absolutely confiscated the goods; imposed the penalty of Rs.1 crore on the appellants and the penalty of Rs.50 Lakhs on the Director of the appellant. On an appeal filed by the appellants, learned Commissioner (App....

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....has taken the stand that the appeal filed, by Shri Prabhjyot Singh, the partner of M/s Star Spices, is not maintainable as no appeal was filed by him before Commissioner (Appeals), the Department having passed a common order did not serve the order on the partner and therefore, no appeal could be filed before Commissioner (Appeals). He submits, in addition that Hon'ble Supreme Court held that when....

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.... M/s Star Spices, decided the case involving the same set of facts and from the same impugned orders. The said order of the Bench has not been stayed by any Competent Court and therefore, we do not find any reason to deviate from the decision taken by us in the above case. Therefore, we follow the findings and the ratio of the Final Order dated 07.06.2024 and order as follows: 5. The appeal No.....