Custom, Excise & Service Tax Tribunal
M/S Rajeev Aggarwal, (In Appeal No. ... vs Commissioner Of Customs, Central ... on 13 November, 2017
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL REGIONAL BENCH : ALLAHABAD COURT No. I APPEAL No. C/209-213/2012-CU[SM] (Arising out of Order-in-Original No. 07/Cus/Comm/GZB/2012 dated 23/02/2012 passed by Commissioner of Customs, Central Excise & Service Tax, Ghaziabad) M/s Rajeev Aggarwal, (In Appeal No. C/209/2012), Amit Aggarwal, (In Appeal No. C/210/2012), Allianze Global, (In Appeal No. C/211/2012), Ashutosh Goenka, (In Appeal No. C/212/2012) & Orion International, (In Appeal No. C/213/2012) Appellant Vs. Commissioner of Customs, Central Excise & Service Tax, Ghaziabad Respondent
Appearance:
Shri Rajesh Chhibber, Advocate (In Appeal No. C/209 & 213/2012), for Appellant Shri Mohd. Altaf, Assistant Commissioner (AR), for Respondent CORAM:
Honble Mrs. Archana Wadhwa, Member (Judicial) Date of Hearing & Date of Decision : 13/11/2017 FINAL ORDER NO. 71442-71446/2017 Per: Archana Wadhwa All the appeals are being disposed of by a common order vide which the non-basmati rice, sought to be exported in the guise of basmati rice stands confiscated with option to redeem the same on payment of redemption fine. In addition, penalty stands imposed upon various persons.
2. Heard the ld. Counsel appearing for the appellant. The ld. Counsel seeks for remand of the matter on the ground that sample testing adopted by the Revenue was not appropriate, in as much as, the samples were got tested from a laboratory which was not banned by the Revenue itself. Ld. Counsel, further, submits that cross-examination of the Chemical Examiner and also the other relevant witnesses, have not been granted by the Lower Authorities.
3. Heard the ld. D. R. for Revenue, who agrees to the above course of action. In view of the above, I set aside the impugned order and remand all the matters for denovo-adjudication. It is made clear that no opinion is being made on the merits of the case and it is open to both the sides i.e. the appellants and also the Revenue to refer to and rely upon the evidences, which may be available. Needless to say that the appellants would be given an opportunity to put forth their case.
4. All the appeals are allowed by way of remand.
(Dictated & Pronounced in Court) Sd/-
(Archana Wadhwa) Member (Judicial) Ansari 1 2 Customs Appeal No. 209-213/12