2026 (3) TMI 290

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..... A.G.P. Ms. Rima Sarkar. ORDER 1. Affidavit-in-opposition filed by the Customs Authorities being the respondent no. 3 is kept with the record. 2. The petitioners challenges inter alia, the legality and the validity of the impugned order dated 8.11.2023 passed by the respondent no. 5 for the tax period on 2017-2018 since the adjudicating authority has failed to assign any specific reason ....

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.... which is reproduced below: "15. Since reports as aforesaid have been filed before this Court which throw sufficient light on the subject that fell for consideration before the adjudicating authority as well as the appellate authority, it would be proper for this court to send this matter back to the appellate authority for reconsideration thereof in the light of the aforesaid reports. Th....

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....f entry for the financial year 2017-18. Paragraph No. 10 is reproduced below: "10. That regarding the imports made by the petitioner/noticee/importer namely M/s. NE Ferro & Alloys Pvt. Ltd. through Jaigaon LCS, this respondent respectfully submits that, as per records available at the office, a total of 44 Nos. of bills of entry during the period from 25.7.2017 to 17.8.2017 has been allow....

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....ph 10 of the affidavit filed by the respondent no. 3 along with the documents annexed to the same within a period of three months from the date of communication of this order by passing a speaking order in accordance with law upon affording an opportunity of hearing to the petitioners and shall communicate such decision preferably a week thereafter. 8. It is further directed that the element of....